• * The name of the engagement partner;

• * The names, locations, and extent of participation of other accounting firms that took part in the audit, if their work constituted 5 percent or more of the total audit hours; and

• * The number and aggregate extent of participation of all other accounting firms that took part in the audit whose individual participation was less than 5 percent of the total audit hours.

Firms are required to file Form AP for public company audit reports issued on or after:

• * January 31, 2017, for engagement partner names
• * June 30, 2017, for other accounting firms that participated in the audit