Registration & Reporting

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?