The PCAOB makes certain information submitted by accounting firms available to the public, as required by Section 102(e) of the Sarbanes-Oxley Act and PCAOB Rule 2300. The PCAOB makes no representations as to the accuracy or completeness of this information.
Registration applications, approved and disapproved, as well as Form 2 annual reports, Form 3 special reports, and Form 4 succession registration filings are available on the PCAOB Web site. Form 1 registration applications and Annual Reports are removed from the Web site when the subject firm has been withdrawn from registration for over three years. The other filings are maintained on the Web site even if a firm has withdrawn from registration or has had its registration revoked or suspended. Requests to withdraw from registration, on Form 1-WD, are not made publicly available, although a list of firms that have pending withdrawal requests is maintained on this Web site.
Forms maintained on the Web site may be found using the links on the right-hand side of this page. You may search firm filings using any portion of the firm’s name, or a former name or a second name reported by the firm to the PCAOB. To view the forms filed by firms, you need Adobe Acrobat Reader or Adobe Acrobat Pro (NOTE: versions 10.1.7 and 11.0.3 will NOT display the forms accurately).
To register with the PCAOB, accounting firms must first submit electronically to the PCAOB a completed registration application on Form 1, which must be approved by the Board. Broker-dealer auditors should consult the PCAOB Staff Q&As on the Registration of Broker-Dealer Auditors for guidance in making their submissions. Firms seeking to register must also pay a registration fee.
PCAOB rules require registered firms to file annual reports on Form 2, with the first annual reports due June 30, 2010. All firms that are registered with the PCAOB as of March 31 of a particular year must file, by June 30 of that year, an annual report covering the 12-month period ending March 31. Annual reports require firms to report information about such things as audit reports issued and disciplinary histories of new personnel.
Registered firms must report certain events by filing a Form 3 Special Report within 30 days after the event. Form 3 reportable events range from administrative matters such as changes in a firm’s contact information to more substantive matters, including the institution of certain types of legal proceedings against a firm or its personnel.
In certain circumstances, a firm may file a Form 4 to succeed to the registration status of a predecessor firm without a break in that registration status and without the need to file a new registration application on Form 1.
Under the Sarbanes-Oxley Act and the rules of the Board, firms may request confidential treatment for certain portions of their submitted forms. Firms make these requests by placing a check mark in the box labeled "CR" (Confidentiality Requested) that corresponds to the information for which confidentiality is requested. As a general matter, the PCAOB posts forms to the Web site before the confidential treatment requests have been acted upon, and therefore information for which confidential treatment is requested is temporarily redacted.
Final versions of forms are reposted to the Web site after the Board has acted on the confidential treatment requests. Where a request for confidential treatment is granted, a check mark appears in the box labeled "CR" and "CA" (Confidentiality Approved). The information for which confidentiality was granted remains redacted. Where a request for confidential treatment has been denied, a check mark appears in the box labeled "CR," and the box labeled "CA" remains empty. The information that was the subject of the confidential treatment request is therefore no longer redacted.
If a firm omits certain required information from Forms 2, 3, or 4 because the firm asserts that it cannot provide the information without violating non-U.S. law, this is indicated by a check mark in the box corresponding to the relevant item in the section labeled, "Incomplete Responses Due to Asserted Non-U.S. Legal Restrictions." A firm asserting on Form 1 a conflict with non-U.S. laws indicates this by placing a check mark in the box labeled "LC" (Legal Conflict) for the applicable information.