PCAOB Registration Requirements

All firms that prepare and issue, or play a substantial role in the preparation or issuance of, audit reports for U.S. public companies are required to be registered with the PCAOB as mandated by Section 102 of the Sarbanes-Oxley Act of 2002. Under Section 106 of the Sarbanes-Oxley Act of 2002, all non-U.S. firms that prepare or furnish audit reports for U.S. public companies are subject to the Act and the PCAOB's rules.

In addition, Section 106 authorizes the PCAOB to require the registration of any non-U.S. firm that does not issue such report, but rather plays a substantial role in the issuance of audit reports of U.S. public companies.

For information on PCAOB registration, access PCAOB Registration area of PCAOB web site by clicking on the respective link.

For registration questions, consider using the following resources:

•  CAQ Compilation of Resources to Utilize to Determine if your Firm is Auditing an "Issuer" and if PCAOB Registration is Necessary

 

• If you have specific PCAOB registration questions, contact the PCAOB registration helpdesk by phone at 202-207-9329 or by e-mail at registration-help@pcaobus.org.