Form AP: Auditor Reporting of Certain Audit Participants

REMINDER: The disclosure of other accounting firms on Form AP is effective for audit reports issued on or after June 30, 2017.



Under rules adopted by the PCAOB in December 2015, registered audit 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 audits of public companies.

Investors and others will know who is leading and participating in audits through these filings, adding more specific data points to the mix of information that can be used when evaluating audit quality.

Effective Dates

Firms are required to file Form AP for public company audit reports issued on or after:

  • January 31, 2017, for engagement partner names
  • June 30, 2017, for other accounting firms that participated in the audit

Staff Guidance

The PCAOB staff guidance provides information on completing Form AP and covers other provisions of the recently enacted rules. The guidance was updated as of February 16, 2017, to provide guidance to firms on the treatment of professional staff in secondment arrangements. Staff may update this guidance as needed.


Form AP Instructions

Firms may submit an individual Form AP using a web form or may submit multiple forms at once using XML. 

XML Technical Specification

XML submissions for Form AP should conform to the XML schema below. 

The information in this specification was prepared by the staff of the Office of Information Technology at the PCAOB to be helpful to firms that intend to use XML to submit Form AP. It is not a rule, regulation, or statement of the PCAOB, and the Board has neither approved nor disapproved it. The information in this specification may change from time to time. As a result, users should check this page to ensure that the specification they are using is the most current one.

Tutorials on Filing and Amending Form AP via XML