1. The PCAOB has certain disclosure requirements. These disclosures are required for public entities registered with the SEC: 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 engagement's total audit hours. a. The CPA firm must disclose this information in Form AP and it may, in addition, voluntarily disclose this information in the audit opinion b. The CPA firm is not required to disclose this information C. This information must be disclosed only in the audit opinion d. This information must be disclosed only in Form AP