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 Registration & Reporting

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.