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
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
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
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
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
Question about Form AP and Related Rules?
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- Form: Contact Us