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SubscribePCAOB Posts Firm Data File for XML Submission of Form AP
The PCAOB today posted the Firm Data File to the XML Technical Specification section on the Form AP resource page.
Firm Data File (.txt) — The Firm Data File is a machine-readable list of firm information that is solely provided for the purpose of creating XML submissions for Form AP. This file is automatically updated once per day (overnight) to reflect changes in the PCAOB web-based registration and reporting system. By downloading this file each time they make an XML submission for Form AP, firms will ensure that the most recently available information is reflected in their XML submission.
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.
Firm Data File (.txt) — The Firm Data File is a machine-readable list of firm information that is solely provided for the purpose of creating XML submissions for Form AP. This file is automatically updated once per day (overnight) to reflect changes in the PCAOB web-based registration and reporting system. By downloading this file each time they make an XML submission for Form AP, firms will ensure that the most recently available information is reflected in their XML submission.
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.
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
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About the PCAOB
The PCAOB is a nonprofit corporation established by Congress to oversee the audits of public companies in order to protect investors and further the public interest in the preparation of informative, accurate, and independent audit reports. The PCAOB also oversees the audits of brokers and dealers registered with the Securities and Exchange Commission, including compliance reports filed pursuant to federal securities laws.