Accounting and Auditing Enforcement Releases (AAERs) database contains detailed information about SEC enforcement actions against public and private companies, auditors, law firms, and individuals.
- Identify enforcement actions where an auditor was named as a respondent
- Track types of violations using our proprietary list of issues
- Monitor outcomes such as Respondent Orders, financial penalty amounts, and bars, prohibitions, suspensions, and reinstatements
- Key fields are Violations, Issues, Respondents, Respondent Orders, and Related Parties
- View a summary of all the releases related to a specific violation in the AAER Event download
- See the data for each respondent in each AAER in the AAER Respondent download
Accounting and Auditing Enforcement Releases (AAERs) database is comprised of enforcement actions related to financial reporting concerning civil lawsuits brought by the Securities and Exchange Commission in federal court and notices and orders concerning the institution and/or settlement of administrative proceedings.
The database contains releases through October 18, 1999. It contains detailed information about SEC enforcement actions against public and private companies, auditors, law firms, and individuals.
|Module||Accounting + Oversight|
|Source||The SEC's Accounting and Auditing Enforcement Releases database|
|Coverage||AAERs in the SEC database|
|Data Since||1999-10-18 (beginning of the SEC’s AAER database)|
|Availability||Online • Data Feed • Excel|
|Download||AAER Events • AAER Respondents|