The Public Company Accounting Oversight Board has adopted rules requiring public accounting firms to submit reports at least once a year on fees, disciplinary actions and other information that will be posted on the PCAOB Web site.

Each of the more than 1,800 public accounting firms registered with the PCAOB must provide basic information about audit reports issued by the firm during the year and the disciplinary history of people who have joined the firm during that time. They must also report information about fees billed to public company audit clients, in various categories of services, as a percentage of the firm's total fees billed.

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