Q. How do I cite a report with a corporate author found online in APA format?

In your reference list the corporate author first, then the year, title, and retrieved from URL. For example:

Commission on Rehabilitation Counselor Certification (2010). Code of professional ethics for rehabilitation counselors. Retrieved from http://www.crccertification.com/filebin/pdf/CRCCodeOfEthics.pdf

For your in-text citation list the corporate author and year. In the above example it would be (Commission on Rehabilitation Counselor Certification, 2010). If you used that reference or corporate author more than once in a paper your first reference would be (Commission on Rehabilitation Counselor Certification [CRCC], 2010) and all subsequent citations (CRCC, 2010).