Registration Process

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. Firms seeking to register must also pay a registration fee.

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

Application Fees

The Sarbanes-Oxley Act of 2002PDF directs the Board to assess and collect a registration fee from each applicant for registration, in amounts that are sufficient to recover the costs of processing and reviewing applications. PCAOB Rule 2103 requires the payment of that fee and provides that the Board will from time to time announce the amount of the fee.  

The application fee is due at the time of submission of the application.

The application will not be deemed "submitted," and review of the application will not begin, until the applicant has paid the application fee.

The current application fee schedule is:

PRECEDING YEAR ISSUER AUDIT CLIENTS   APPLICATION FEE
0-49 $500
50-100 $3,000
101-1000 $29,000
 1001 and up  $390,000

Form 1-WD: Request to Withdraw from Registration

Sample Form | Instructions