Registration and Reporting Resources

The first step in seeking to register is to request a user name and password to gain access to the PCAOB web-based system. 

View the PCAOB rules related to registration.

Registration with the PCAOB

The first step in seeking to register is to request a user name and password to gain access to the PCAOB web-based system. 

Request a Username and Password

Form 1: Application for Registration

To register with the Board, accounting firms must submit electronically to the Board a completed Registration Application on Form 1, which must be approved by the Board. Firms seeking to register must also pay an application fee.

Registration Resources

• Sample Form
• Instructions 
• Q&A on Registration
• Q&A on Issues Relating to Non-U.S. Accounting Firms
• Q&A on Registration of Broker-Dealer Auditors
• Applications from Firms in Jurisdictions that Deny Inspection Access
• QC Section 20 – System of Quality Control for a CPA Firm’s Accounting and Auditing Practice

Submit a Registration Application

Form 1-WD: Request to Withdraw from Registration

Withdrawal is not automatic. Any registered public accounting firm seeking to withdraw from registration with the Board must file a Form 1-WD with the Board. The Board may order that withdrawal be delayed while the PCAOB carries out a relevant inspection, investigation, or disciplinary proceeding..

Withdrawal Resources

• Sample Form
• Instructions 

Withdraw from Registration

Reporting to the PCAOB

Form 2: Annual Report

Each year, a registered firm must provide basic information about the firm and its audit practice over the most recent 12-month period by filing a Form 2 with the Board by June 30.

Annual Reporting Resources

• Sample Form
• Instructions
• Q&A on Annual Reporting

File an Annual Report

Form 3: Special Report

Registered public accounting firms must report certain events—for example, firm name changes, changes in the firm’s primary contact person with the Board, and certain legal proceedings involving the firm or its associated persons—in a Special Report (Form 3) filed no later than 30 days after the occurrence of the reportable event.

Special Reporting Resources

• Sample Form
• Instructions
• Q&A on Special Reporting
• Form 3 Reportable Events
  

File a Special Report

Form 4: Succeeding to Registration Status of the Predecessor

In circumstances in which it is available, the Form 4 succession process allows an unregistered firm to succeed to the PCAOB registration status of a predecessor firm that was registered without any interruption in registration status. A Form 4, to be timely, must be filed within 14 days of the change or combination..

Succession Request Resources

• Sample Form
• Instructions
• Q&A on Succession to Registration Status
  

File a Succession Request

Form AP: Auditor Reporting of Certain Audit Participants

Registered public accounting firms are required to submit Form AP, Auditor Reporting of Certain Audit Participants, to disclose the names of engagement partners and other accounting firms that participated in their audits of public companies. A Form AP, to be timely, must be filed within 35 days after the date the audit report is first included in a document filed with the SEC, except that in an IPO situation the Form AP must be filed within 10 days after the audit report is first included in a document filed with the SEC.

Resources for Form AP

• Sample Form
• Instructions 
• Form AP Implementation Page

Question about Form AP and Related Rules?

• Phone: (202) 591-4395
• Form:  Contact Us

Related Information

• View or Submit Firm Filings

• Firms Applying for Registration
  
• Registered Firms Requesting Withdrawal
• Registration Disapproval Notices
• Tutorial on Creating Forms in PCAOB Reporting System
• Order Staying Denials of Confidential Treatment Requests