Rule 3210. Amendments

       The provisions of Rule 2205 concerning amendments shall apply to any Form AP filed pursuant to Rule 3211 as if the submission were a report on Form 3.

[Effective pursuant to SEC Release No. 34-77787, File No. PCAOB-2016-01 (May 9, 2016)]

Rule 3211. Auditor Reporting of Certain Audit Participants

       (a)  For each audit report it issues for an issuer, a registered public accounting firm must file with the Board a report on Form AP in accordance with the instructions to that form.

Note 1: A Form AP filing is not required for an audit report of a registered public accounting firm that is referred to by the principal auditor in accordance with AS 1205, Part of the Audit Performed by Other Independent Auditors.

Note 2: Rule 3211 requires the filing of a report on Form AP regarding an audit report only the first time the audit report is included in a document filed with the Commission. Subsequent inclusion of precisely the same audit report in other documents filed with the Commission does not give rise to a requirement to file another Form AP. In the event of any change to the audit report, including any change in the dating of the report, Rule 3211 requires the filing of a new Form AP the first time the revised audit report is included in a document filed with the Commission.

       (b)  Form AP is deemed to be timely filed if—

              1.            The form is filed by the 35th day after the date the audit report is first included in a document filed with the Commission; provided, however, that

             2.            If such document is a registration statement under the Securities Act, the form is filed by the 10th day after the date the audit report is first included in a document filed with the Commission.

       (c)  Unless directed otherwise by the Board, a registered public accounting firm must file such report electronically with the Board through the Board's Web-based system.

       (d)  Form AP shall be deemed to be filed on the date that the registered public accounting firm submits a Form AP in accordance with this rule that includes the certification in Part VI of Form AP.

[Effective pursuant to SEC Release No. 34-77787, File No. PCAOB-2016-01 (May 9, 2016)]