Determination of Whether PCAOB Registration is Required

The information below is intended to assist in the determination of whether the entity that your firm is auditing is an "issuer" or "non-issuer" and whether registration with the PCAOB is necessary.

Is the entity an Issuer?

  • PCAOB Definition of an Issuer - "The term "issuer" means an issuer (as defined in Section 3 of the Exchange Act), the securities of which are registered under Section 12 of that Act, or that is required to file reports under Section 15(d) of that Act, or that files or has filed a registration statement that has not yet become effective under the Securities Act of 1933, and that it has not withdrawn. [Effective pursuant to SEC Release No. 34-48180; File No. PCAOB-2003-03; July 16, 2003]

 If the entity is an Issuer:

If the entity is a Non-Issuer: