Annual and Special Reporting

Registered public accounting firms are required by PCAOB rules to file annual reports and to file timely special reports if certain specified events occur.

Form 2: Annual Reporting

Sample Form | Instructions | Q&A on Annual Reporting

Annual reports require firms to report information about such things as audit reports issued and disciplinary histories of new personnel.

  • PCAOB rules require registered firms to file annual reports on Form 2. 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.
  • Like the registration application, all forms must be filed electronically through the PCAOB web-based system.
  • The PCAOB will make each firm's filings available to the public on the website promptly upon the filing of the form. Certain limited information reported on those forms will not be made public if it meets specified criteria for confidential treatment.

Form 3: Special Reporting

Sample Form | Instructions | Q&A on Special Reporting

PCAOB rules require registered firms to report certain events that occur 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 primary contact information to more substantive matters, including the institution of certain types of legal proceedings against a firm or its personnel.

Form 4: Succeeding to Registration Status of Predecessor

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

In the 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 the registration status and without the need to file a new registration application on Form 1.