Non-audit fees per $1 million of revenue was $134 in 2012. This marks the second lowest figure for non-audit fees as a percentage of revenue out of eleven years reviewed. Total audit fees paid per $1 million in revenue for 2012 was $472, the lowest since 2004. Audit fees over revenue continued to decrease since the implementation of SOX 404 despite the increase from year to year in the number of companies that filed auditor attestations.