PCAOB Staff Publishes Auditor Resource on Form AP

On March 13, 2025, the PCAOB staff published an Audit Focus publication on Form AP. The publication notes that the staff continues to identify a large number of deficiencies related to auditors’ Form AP filings (which is a report that PCAOB-registered public accounting firms are required to file for each audit report issued for an issuer, pursuant to PCAOB Rule 3211, Auditor Reporting of Certain Audit Participants). The publication highlights key reminders for auditors from the PCAOB rules, standards, and staff guidance related to Form AP; provides the staff’s perspectives on common deficiencies in auditors’ work; and shares good practices that the staff has observed.

The Audit Focus publication is available here.