The figures were obtained by Money Marketing through a Freedom of Information request. The FSA says this list includes firms that are in dispute over fees.
In its latest annual report, the FSA says it is owed £900,000 in outstanding fees, the majority of which are less than three months in arrears.
This figure was a reduction from 2008, when the FSA was owed a total of £1.5m in outstanding fees.
An FSA spokesman says it is unlikely that the amount owed will have changed since the publication of the report. He says the firms are mixed in size and from varying sectors.
Brentchase Financial managing director Mike Fitzgerald says: “We are going through tough times and these fees are going up. Every bill that comes in has to be managed carefully. You can ask for fees but if advisers are not earning money, they cannot pay them.”