The objective of the present study is to identify factors that have an impact on the determination of audit and non-audit fees paid by Brazilian publicly traded companies. The main motivation of the present study was the lack of research in Brazil about audit fees and non-audit fees, while the subject has been discussed for many years in other countries. It is important to highlight that this shortage of research is due to the fact that, only in 2009, it become mandatory the disclosure of money spent in each type of service. Such transparency allows the analysis of the determinants of the values paid by enterprises for these services. The results indicate that the audit fees are positively related to firm size, price-to-book, corporate governance quality and the fact that the auditor is a Big Four, and negatively related to leverage. In terms of non-audit fees, there is a positive relation with firm size and they are lower in State-owned firms.