Gately is apparently a one-man operation so the disparity in fees does seem to be unusual, especially when Gately's version of the 10-K contained significant 'misstatements'.
Has Bordynuik considered asking for a rebate/discount I wonder?
The unreliable 10K signed off on by Gately cost $300k, but the restated 10K/A by Withum only cost $228k?