Registration & Reporting

2017 Annual Report

Due by Friday June 30, 2017 

Failure to file the PCAOB annual report or pay the PCAOB annual fee constitutes a violation of PCAOB rules and could result in sanctions.

Read more about submitting an annual report.

Accounting firms must register with the PCAOB to prepare or issue an audit report for a public company or another issuer, or a broker-dealer, or to play certain roles in those audits. 

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

Form 1: Application for Registration

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

Form 1-WD: Request to Withdraw from Registration

Sample Form | Instructions 

Firms with access to the system may use their credentials to file reports with the Board.

Form 2: Annual Report

Sample Form | Instructions | Q&A on Annual Reporting

Form 3: Special Report

Sample Form | Instructions | Q&A on Special Reporting

Form 4: Succeeding to Registration Status of the Predecessor

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

Form AP: Auditor Reporting of Certain Audit Participants

Sample Form | Instructions | All About Form AP

Registration and Reporting Inquiries

 Question about Registration, Reporting, or Web-Based System?

Question about Form AP and Related Rules?

Question about Fees?