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Thursday, February 22, 2018 4:07:44 PM
Their "professional fees" were $120,538 (Page 14)
https://www.sec.gov/Archives/edgar/data/1479000/000126493117000020/viva10k2016.htm
Of that amount, what was paid for auditing the 10-k report?
Of the 3,324 Smaller Reporting Companies identified in the public company market share analysis we did back in the summer, 3,145 disclosed a total of over $332 million in audit fees for 2013, at an average rate of over $100,000. As can be seen from the table above, however, the audit fees for these companies are heavily skewed. Although total audit fees are quite substantial, the median is $46,300 – in other words, there are as many companies with fees below that amount as companies with fees above it. Only 17 companies paid more than $1 million in audit fees, and only one third paid more than $100,000.
http://www.auditanalytics.com/blog/audit-fees-for-smaller-reporting-companies/
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