| ---
|
| 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/](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/](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
|
| |
