The first audit opinion on an XBRL filing with the SEC under the voluntary program was filed recently by United Technologies Corporation. The opinion was renderd by Pricewaterhousecoopers in accordance with AT101 as recommended by the PCAOB in it's Q&A (which can be found on the PCAOB site) on the subject. Report of Independent Registered Public Accounting Firm the PCAOB Q&A can be found at http://www.pcaob.org/standards/staff_questions_and_answers/2005/05-25%20.pdf