What Was Changed

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 their audits of public companies. 

Additional information on the rule: 


Why Was This Rule Created?

The PCAOB adopted the rule to improve transparency regarding the engagement partner and other accounting firms that took part in the audit. 

Investors and others can find out who is leading and participating in the audits of public companies through  AuditorSearch, a public database based on Form AP filings.

Explore AuditorSearch

Resources and Tools for Implementation


Staff Guidance

The PCAOB staff guidance provides information on completing Form AP and covers other provisions of the recently enacted rules. The guidance was last updated as of November 21, 2023, to provide guidance to firms on the treatment of professional staff in secondment arrangements to shared service centers. Other technical updates are summarized on the “Summary of November 21, 2023 Updates” table. Staff may update this guidance as needed.


Form AP Instructions

Firms may submit an individual Form AP using a web form or may submit multiple forms at once using XML. 

XML Technical Specification

XML submissions for Form AP should conform to the XML schema below. 

The information in this specification was prepared by the staff of the Office of Information Technology at the PCAOB to be helpful to firms that intend to use XML to submit Form AP. It is not a rule, regulation, or statement of the PCAOB, and the Board has neither approved nor disapproved it. The information in this specification may change from time to time. As a result, users should check this page to ensure that the specification they are using is the most current one.

Tutorials on Filing and Amending Form AP via XML



How Do I Contact the PCAOB?


Form AP and Related Rules     

Phone: (202) 591-4395
Form:  Contact Us

PCAOB Web-Based System

Phone: (202) 207-9329
Form: Contact Us