Regulatory Notice 26-08: 2026 GASB Accounting Support Fee to Fund the Governmental Accounting Standards Board
Annual GASB fee assessment notification with updated rates for 2026
Advisory Assessment
Impact. FINRA will collect $3,938,675 in total GASB fees starting April 2026, with your firm's share calculated based on your municipal securities trading volume reported to the MSRB. The quarterly assessment structure and $25 minimum threshold carry forward unchanged from the established framework.
Risk. Finance teams unfamiliar with the municipal securities fee calculation methodology face the highest execution risk, particularly around volume reporting accuracy and quarterly payment timing. Firms that pass these costs to municipal securities customers must ensure proper fee disclosure compliance.
Recommended Action. Finance should review your 2025 municipal securities trading volumes now to estimate the 2026 quarterly assessments and incorporate them into budget planning. If your firm charges these fees to customers, compliance should verify that current disclosure practices meet FINRA requirements for fee pass-through transparency.
Watch. FINRA will issue specific assessment notices closer to the April 2026 effective date with your firm's calculated quarterly amounts. Monitor any updates to the volume reporting methodology that could affect your individual assessment calculation.
Classification
- Regulatory Program
- GASB Accounting Support Fee
- Doc Type
- Other
- Effective Date
- 2026-04-01
- Days to Action
- -106
- Comment Deadline
- —
- Published
- 2026-03-18
Urgency Basis
Fee collection begins April 2026, which is beyond 180 days from today (May 15, 2026). This is an annual fee notification that follows established procedures.
Operational Context
Impact by Category
Key Requirements
Scoring Rationale
This is a routine annual fee notification that follows well-established procedures since 2012. The fee amount and methodology remain consistent with prior years, requiring only standard operational adjustments for the new rate. Impact is minimal as this represents continuation of existing regulatory framework rather than new obligations. Most scores are 1 (minimal) reflecting routine administrative nature of the change.