Under Section 102(e) of the Sarbanes-Oxley Act and PCAOB Rule 2300, the Board makes applications for registration available for public inspection.

The applications contain information provided to the Board by public accounting firms in connection with the registration of such firms. The Board makes no representations as to the accuracy or completeness of this information.

The Board posts registration applications that the Board has approved or disapproved. An indication that an application was approved does not mean that the firm remains registered with the Board because the Board continues to make applications publicly available even after a firm withdraws from registration or has its registration revoked or suspended. For a list of public accounting firms that are currently registered with the Board, see the Registration home page.

The posting of applications will be updated periodically as the Board approves or denies applications and acts on requests for confidential treatment of information in applications.

You may retrieve the application of a registered firm by searching for any portion of the firm’s legal name. You also may retrieve an application by searching for another name used by the firm; the search will successfully retrieve the application if the firm listed the other name in its application. To view the applications, you will need Adobe Acrobat Reader (version 5.1 or better).

Confidential Treatment of Information:

Under the Sarbanes-Oxley Act and the rules of the Board, applicants for registration have the ability to request confidential treatment of portions of their applications. Applicants indicate these requests in application forms by placing a check mark in the box labeled “CR” (confidentiality requested) that corresponds to the information as to which confidentiality is requested.

If an applicant's request for confidential treatment has been granted, check marks appear in the boxes labeled "CR" and "CA" (confidentiality approved). Further, the information as to which confidentiality was granted is redacted from the application. Unless otherwise indicated, any determination to grant confidential treatment has been made on behalf of the Board by the Director of the Division of Registration and Inspections pursuant to authority delegated in Board Rule 2300(h).

If the Board has denied a request for confidential treatment, a check mark appears in the box labeled “CR,” and the box labeled "CA" appears empty. Further, the information that is the subject of the confidential treatment appears in the application.

Requests for confidential treatment are pending for portions of several registration applications. As a general matter, the Board does not post applications to the Web site until confidential treatment determinations have been made. In the case of the eight largest U.S. firms, however, applications have been posted to the Web site, minus the portions for which confidential treatment has been requested, while confidential treatment requests are being considered. As final determinations are made concerning confidential treatment requests, any information for which confidential treatment is denied will be displayed in the applications posted here. The firms are: BDO Seidman, Crowe Chizek and Company, Deloitte & Touche, Ernst & Young, Grant Thornton, KPMG, McGladrey & Pullen, and PricewaterhouseCoopers.

Legal Conflicts:
Board Rule 2105 permits an applicant to withhold information from a registration application when submission of that information would cause the applicant to violate non-U.S. law. Applications asserting such conflicts contain a check in the box labeled “LC” (legal conflict) for the applicable Item.