The US Public Accounting Firm Creation Form must be completed to create a new US Public Accounting Firm record, even if that firm is not required to be enrolled in the AICPA Peer Review Program.
If the new public accounting firm you are requesting to create is the result of a firm structure change, as defined here and any partner at the new firm was previously a partner at an ENROLLED firm, please also provide a completed Firm Structure Change Form to document that change.