The Audit Analytics Auditor Change database tracks auditor changes disclosed by SEC registrants since 2000.
- Follow all wins and losses in the public company auditor market
- Search changes with related accounting isssues, internal controls, limited scope, financial restatements, audit opinions, management representation, illegal acts, or SEC investigations
- Includes Indicators for board approval and auditor agreement with the registrant’s disclosure of the auditor change
- Identify auditor changes due to accounting or managerial issues, and distinguish between resignation versus dismissal
- Discover how shifts in the regulatory and market environments impact auditor changes
All SEC registrants must disclose an auditor resignation, declination, or dismissal within four days.
Rule: Item 304 of Regulation S-K
|Module||Audit + Compliance|
|Coverage||All ’33 & ’34 Act Filers|
|Availability||Online • Data Feed • Excel • WRDS|
DocumentationAudit + Compliance
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