Under PCAOB rules, registered firms must file annual reports, timely special reports if certain specified events occur, and pay an annual fee.
Annual reports due June 30
of each year
for the 12-month period
ending March 31
Annual fee due July 31
For more information see:
The Sarbanes-Oxley Act requires accounting firms to register with the PCAOB in order to prepare, issue, or participate in audit reports of issuers, brokers, and dealers. Non-U.S. accounting firms that furnish, prepare, or play a substantial role in preparing an audit report for any issuer, broker, and dealer also are subject to PCAOB rules.
PCAOB annual reports on Form 2 for the period April 1, 2014 through March 31, 2015 are due to the PCAOB by June 30th of this year. The form has been modified to conform to the Dodd-Frank Act and make other updates and clarifications. A sample of the revised form is available here. The xml schema is available by logging into the Board’s web-based system and selecting the annual report for reporting year 2015. The form may be submitted to the PCAOB on or after April 1st.