license: other
license_name: tensorust-sample-license
license_link: https://tensorust.com/datasets/sec-auditor-changes/
pretty_name: Auditor Change Feed (free sample)
language:
- en
tags:
- tensorust
- sample
- change-tracking-feeds
- government-data
- finance
size_categories:
- n<1K
configs:
- config_name: sample
data_files:
- split: train
path: sample.csv
- config_name: summary
data_files:
- split: train
path: summary_by_change_type.csv
Auditor Change Feed: free sample (Tensorust LLC)
Every public company auditor dismissal and resignation filed on Form 8-K since November 2025, with disagreements and material weaknesses flagged.
Headline: When a public company's auditor resigns or is dismissed, the 8-K Item 4.01 says so within four business days, and the resignations are the warning sign most readers miss.
This repository is a free teaser, not the dataset. It holds 25 example rows and a summary table with no names in it. The full file has 584 rows and is sold by Tensorust LLC: https://tensorust.com/datasets/sec-auditor-changes/.
Files here
| file | what it is |
|---|---|
sample.csv |
25 rows of the full file (the same sample shown on tensorust.com) |
summary_by_change_type.csv |
row counts by change type across the full file, no entity names (groups with fewer than 3 rows are folded into "Other") |
Summary by change type (largest groups)
| Change type | rows |
|---|---|
| dismissed | 398 |
| resigned | 105 |
| other or unclear | 76 |
| declined to stand | 5 |
| TOTAL | 584 |
Full table: summary_by_change_type.csv.
What the full file has
- 584 rows
- Key fields: filed, event_date, form, company, cik, ticker, state, sic, items, change_type
- Parquet and CSV, a README with sources, method and limits, and the build script
- Free 25-row sample (no personal contact data)
Coverage: 584 Item 4.01 filings, Nov 1, 2025 to Nov 6, 2026. Filings through Nov 6, 2026.
Columns in the full file
| column | meaning |
|---|---|
filed |
Filing date |
event_date |
Date of the event reported (period of report) |
form |
8-K or 8-K/A |
company |
Registrant |
cik |
SEC CIK |
ticker |
Ticker from the SEC ticker file |
state |
Business state |
sic |
SIC code |
items |
All 8-K items in the filing |
change_type |
dismissed, resigned, declined to stand for re-election, or other/unclear (parsed from the Item 4.01 text) |
disagreements |
none reported (an explicit denial was found), possible disagreement (review) when disagreement language appears without a clear denial, or not stated |
reportable_material_weakness |
Item 4.01 text mentions a material weakness (often a reportable event) |
mentions_going_concern |
Item 4.01 text mentions a going concern paragraph |
firm_merger_related |
Change is due to the audit firm combining with or joining another firm |
former_auditor_parsed |
Departing audit firm as parsed from the text (check doc_url) |
new_auditor_parsed |
Newly engaged firm as parsed (blank when not yet named) |
firms_named |
Audit firm names found in the Item 4.01 text |
fed_uei |
UEI of a matching federal award recipient |
fed_recipient_name |
Matching USAspending recipient |
fed_obligated_fy25_plus |
Its obligations FY2025 onward (USD) |
fed_top_agency |
Top awarding agency |
accession |
EDGAR accession number |
doc_url |
The 8-K document on EDGAR |
Get the full file
| tier | price | includes |
|---|---|---|
| Auditor change file | $850 | All 584 Item 4.01 filings since Nov 1, 2025 with change type, disagreements, material weakness flags and the firms named. |
| Daily auditor change feed | $6,000 a year | New Item 4.01 filings each business day, parsed, with the year of history. Up to 5 users. |
| Audit firm BD license | $18,000 a year | The daily feed firm-wide, history back to 2015 on request, and companies whose auditor resigned or declined to stand surfaced as a weekly list. |
Email mattbusel@tensorust.com with the tier and a billing contact, and we will send a proper invoice (ACH or card). The file is delivered once the invoice is paid. Details and the live sample: https://tensorust.com/datasets/sec-auditor-changes/. All datasets: https://tensorust.com/datasets/
Method and limits
EDGAR full-text search for 8-K and 8-K/A filings mentioning Item 4.01 or its title; keep only filings whose EDGAR item list includes 4.01. Fetch each document and read the Item 4.01 section for dismissal, resignation, disagreement, reportable event and going-concern language. Audit firm names are pattern-matched on legal-form endings and placed as departing or new by context. Tickers from the SEC ticker file; federal awards joined from USAspending in the Tensorust Ontology.
Not an audit opinion or advice. Firm names and change type are machine-parsed and can be wrong; each row links to the filing.
Sources
- SEC EDGAR full-text search, https://efts.sec.gov/LATEST/search-index (8-K and 8-K/A with Item 4.01, Nov 1, 2025 to Nov 6, 2026)
- SEC EDGAR filing documents, https://www.sec.gov/Archives/edgar/data/
- SEC company ticker file, https://www.sec.gov/files/company_tickers.json
License
The sample and summary here are free to view, analyze and cite with attribution to "Tensorust LLC, https://tensorust.com/datasets/sec-auditor-changes/". The full dataset is licensed separately per tier. No resale or redistribution of Tensorust data without a written license.
Tensorust LLC, Tuckahoe NY. mattbusel@tensorust.com | https://tensorust.com