"Or it goes to the payment of the auditor/accountant"...
I believe you hit the nail on the head there. On a number of occasions , I've heard (from various company mngmts) they can expect to pay +/- $30G's for 'audited' financials (presumably for Q's & K's) & I've also heard that the fees have increased since FINRA got tougher earlier this year.
Can't say 'exactly' how accurate that is and I don't know the number for 'un-audited' or 8K's but , I heard it more than once , from different sources...it can (& does) get expensive.