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sec-auditor-changes-sample

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Free teaser: 25-row sample + aggregate summary

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  1. README.md +117 -0
  2. sample.csv +26 -0
  3. summary_by_change_type.csv +6 -0
README.md ADDED
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+ ---
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+ license: other
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+ license_name: tensorust-sample-license
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+ license_link: https://tensorust.com/datasets/sec-auditor-changes/
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+ pretty_name: "Auditor Change Feed (free sample)"
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+ language:
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+ - en
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+ tags:
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+ - tensorust
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+ - sample
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+ - change-tracking-feeds
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+ - government-data
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+ - finance
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+ size_categories:
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+ - n<1K
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+ configs:
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+ - config_name: sample
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+ data_files:
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+ - split: train
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+ path: sample.csv
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+ - config_name: summary
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+ data_files:
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+ - split: train
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+ path: summary_by_change_type.csv
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+ ---
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+
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+ # Auditor Change Feed: free sample (Tensorust LLC)
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+
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+ Every public company auditor dismissal and resignation filed on Form 8-K since November 2025, with disagreements and material weaknesses flagged.
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+
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+ **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.
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+
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+ 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/)**.
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+
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+ ## Files here
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+
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+ | file | what it is |
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+ |---|---|
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+ | `sample.csv` | 25 rows of the full file (the same sample shown on tensorust.com) |
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+ | `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") |
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+
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+ ## Summary by change type (largest groups)
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+
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+ | Change type | rows |
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+ |---|---|
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+ | dismissed | 398 |
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+ | resigned | 105 |
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+ | other or unclear | 76 |
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+ | declined to stand | 5 |
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+ | TOTAL | 584 |
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+
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+ Full table: `summary_by_change_type.csv`.
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+
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+ ## What the full file has
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+
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+ - 584 rows
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+ - Key fields: filed, event_date, form, company, cik, ticker, state, sic, items, change_type
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+ - Parquet and CSV, a README with sources, method and limits, and the build script
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+ - Free 25-row sample (no personal contact data)
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+
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+ Coverage: 584 Item 4.01 filings, Nov 1, 2025 to Nov 6, 2026. Filings through Nov 6, 2026.
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+
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+ ### Columns in the full file
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+
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+ | column | meaning |
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+ |---|---|
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+ | `filed` | Filing date |
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+ | `event_date` | Date of the event reported (period of report) |
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+ | `form` | 8-K or 8-K/A |
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+ | `company` | Registrant |
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+ | `cik` | SEC CIK |
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+ | `ticker` | Ticker from the SEC ticker file |
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+ | `state` | Business state |
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+ | `sic` | SIC code |
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+ | `items` | All 8-K items in the filing |
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+ | `change_type` | dismissed, resigned, declined to stand for re-election, or other/unclear (parsed from the Item 4.01 text) |
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+ | `disagreements` | none reported (an explicit denial was found), possible disagreement (review) when disagreement language appears without a clear denial, or not stated |
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+ | `reportable_material_weakness` | Item 4.01 text mentions a material weakness (often a reportable event) |
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+ | `mentions_going_concern` | Item 4.01 text mentions a going concern paragraph |
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+ | `firm_merger_related` | Change is due to the audit firm combining with or joining another firm |
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+ | `former_auditor_parsed` | Departing audit firm as parsed from the text (check doc_url) |
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+ | `new_auditor_parsed` | Newly engaged firm as parsed (blank when not yet named) |
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+ | `firms_named` | Audit firm names found in the Item 4.01 text |
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+ | `fed_uei` | UEI of a matching federal award recipient |
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+ | `fed_recipient_name` | Matching USAspending recipient |
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+ | `fed_obligated_fy25_plus` | Its obligations FY2025 onward (USD) |
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+ | `fed_top_agency` | Top awarding agency |
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+ | `accession` | EDGAR accession number |
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+ | `doc_url` | The 8-K document on EDGAR |
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+
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+ ## Get the full file
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+
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+ | tier | price | includes |
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+ |---|---|---|
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+ | 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. |
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+ | 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. |
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+ | 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. |
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+
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+ 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/
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+
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+ ## Method and limits
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+
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+ 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.
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+
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+ Not an audit opinion or advice. Firm names and change type are machine-parsed and can be wrong; each row links to the filing.
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+
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+ ## Sources
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+
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+ - 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)
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+ - SEC EDGAR filing documents, https://www.sec.gov/Archives/edgar/data/
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+ - SEC company ticker file, https://www.sec.gov/files/company_tickers.json
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+
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+ ## License
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+
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+ 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.
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+
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+ Tensorust LLC, Tuckahoe NY. mattbusel@tensorust.com | https://tensorust.com
sample.csv ADDED
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+ filed,event_date,form,company,cik,ticker,state,sic,items,change_type,disagreements,reportable_material_weakness,mentions_going_concern,firm_merger_related,former_auditor_parsed,new_auditor_parsed,firms_named,fed_uei,fed_recipient_name,fed_obligated_fy25_plus,fed_top_agency,accession,doc_url
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+ 2026-11-06,2026-11-02,8-K,"Shuttle Pharmaceuticals Holdings, Inc.",1757499,SHPH,MD,2834,"4.01,9.01",dismissed,possible disagreement (review),False,False,False,Bush & Associates CPA,"Forvis Mazars, LLP","Forvis Mazars, LLP; Bush & Associates CPA",,,,,0001493152-26-050532,https://www.sec.gov/Archives/edgar/data/1757499/000149315226050532/form8-k.htm
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+ 2026-11-06,2026-11-02,8-K,"Agility Robotics, Inc.",2074973,CCXI,OR,3569,"1.01,2.01,3.02,3.03,4.01,5.01,5.02,5.03,5.05,5.06,8.01,9.01",dismissed,none reported,False,False,False,Grant Thornton LLP,,"Grant Thornton LLP; Brown, PC",,,,,0001213900-26-116898,https://www.sec.gov/Archives/edgar/data/2074973/000121390026116898/ea0311204-8k_churchill11.htm
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+ 2026-10-30,2026-10-28,8-K,CITIZENS FINANCIAL GROUP INC/RI,759944,CFG,RI,6022,"4.01,9.01",dismissed,none reported,False,False,False,Deloitte & Touche LLP,PricewaterhouseCoopers LLP,PricewaterhouseCoopers LLP; Deloitte & Touche LLP,,,,,0001193125-26-441754,https://www.sec.gov/Archives/edgar/data/759944/000119312526441754/d184921d8k.htm
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+ 2026-10-29,2026-10-26,8-K,ESG Inc.,1883835,ESGH,PA,0100,"4.01,9.01",dismissed,none reported,False,True,False,"TQ International, PLLC",,"TQ International, PLLC; Tang Qian & Associates, PLLC",,,,,0001520138-26-000444,https://www.sec.gov/Archives/edgar/data/1883835/000152013826000444/esgh-20260521.htm
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+ 2026-10-28,2026-09-22,8-K,ALPHATIME ACQUISITION CORP,1889106,,NY,6770,"4.01,9.01",dismissed,none reported,True,True,False,Inbergo CPA,UHY LLP,UHY LLP; Inbergo CPA,,,,,0001493152-26-048997,https://www.sec.gov/Archives/edgar/data/1889106/000149315226048997/form8-k.htm
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+ 2026-10-28,2026-10-26,8-K,"Ocean Power Technologies, Inc.",1378140,OPTT,NJ,4911,"4.01,8.01,9.01",dismissed,none reported,True,True,True,Moss Adams LLP,,"Moss Adams LLP; Baker Tilly US, LLP; Carr, Riggs & Ingram, L.L.C.",QMEHBTKWMQG3,"OCEAN POWER TECHNOLOGIES, INC.",149816.0,Department of Defense,0001493152-26-048802,https://www.sec.gov/Archives/edgar/data/1378140/000149315226048802/form8-k.htm
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+ 2026-10-27,2026-10-23,8-K,Terra Innovatum Global N.V.,2067627,NKLR,,3443,"4.01,9.01",other or unclear,possible disagreement (review),False,False,False,,"MaloneBailey, LLP","MaloneBailey, LLP",,,,,0001140361-26-040902,https://www.sec.gov/Archives/edgar/data/2067627/000114036126040902/ef20084402_8k.htm
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+ 2026-10-26,2025-12-04,8-K/A,Elite Express Holding Inc.,2053641,ETS,CA,4210,"4.01,9.01",dismissed,not stated,False,False,False,Golden Eagle CPAs,Alliance LLP,Golden Eagle CPAs; Alliance LLP,,,,,0001104659-26-118778,https://www.sec.gov/Archives/edgar/data/2053641/000110465926118778/tm2628149d1_8ka.htm
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+ 2026-10-23,2026-10-15,8-K/A,MANNATECH INC,1056358,MTEX,TX,2833,"4.01,9.01",dismissed,none reported,False,True,False,"BDO USA, P.C.",,"BDO USA, P.C.; CBIZ CPAs",,,,,0001437749-26-033426,https://www.sec.gov/Archives/edgar/data/1056358/000143774926033426/mtex20261022_8ka.htm
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+ 2026-10-22,2026-09-30,8-K/A,"American Fusion, Inc.",96664,AMFN,TX,4911,4.01,resigned,none reported,False,True,False,JV CPA,,JV CPA; MBP Global LLP,,,,,0001079973-26-001389,https://www.sec.gov/Archives/edgar/data/96664/000107997326001389/amfn_8k.htm
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+ 2026-10-22,2026-10-16,8-K,"Shuttle Pharmaceuticals Holdings, Inc.",1757499,SHPH,MD,2834,"4.01,9.01",dismissed,none reported,False,True,False,,"Forvis Mazars, LLP","Forvis Mazars, LLP",,,,,0001493152-26-048112,https://www.sec.gov/Archives/edgar/data/1757499/000149315226048112/form8-k.htm
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+ 2026-10-22,2026-10-20,8-K,"Nano Mobile Healthcare, Inc.",1497130,,MA,3790,"4.01,8.01,9.01",other or unclear,possible disagreement (review),False,True,False,Limited,AOGB CPA,AOGB CPA; Limited; Opportunity Zones Capital LLC,,,,,0001903596-26-000374,https://www.sec.gov/Archives/edgar/data/1497130/000190359626000374/vnth_8k.htm
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+ 2026-10-21,2026-10-15,8-K,MANNATECH INC,1056358,MTEX,TX,2833,"4.01,9.01",dismissed,none reported,False,True,False,"BDO USA, P.C.",,"BDO USA, P.C.; CBIZ CPAs",,,,,0001437749-26-033029,https://www.sec.gov/Archives/edgar/data/1056358/000143774926033029/mtex20261012c_8k.htm
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+ 2026-10-19,2026-10-19,8-K,"Globaltek Ventures, Inc.",1530185,ATVK,IL,3714,4.01,other or unclear,possible disagreement (review),False,False,False,,Bansal & Co,Bansal & Co,,,,,0001376474-26-000654,https://www.sec.gov/Archives/edgar/data/1530185/000137647426000654/atvk-20261015_8k.htm
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+ 2026-10-16,2026-10-14,8-K,"PharmaCyte Biotech, Inc.",1157075,PMCB,NV,2836,"4.01,9.01",dismissed,none reported,True,False,False,CBIZ CPAs,,"CBIZ CPAs; and CBIZ CPAs; Grassi & Co.; CPAs, P.C.",,,,,0001683168-26-007934,https://www.sec.gov/Archives/edgar/data/1157075/000168316826007934/pharmacyte_8k.htm
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+ 2026-10-16,2026-10-13,8-K,ESPEY MFG & ELECTRONICS CORP,33533,ESP,NY,3679,"4.01,9.01",dismissed,none reported,False,False,False,"Brown, PC",,"Brown, PC",Z89SS59265U9,ESPEY MFG AND ELECTRONICS CORP,69697.45999999999,Department of Transportation,0002077096-26-000284,https://www.sec.gov/Archives/edgar/data/33533/000207709626000284/ea0308814-8k_espey.htm
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+ 2026-10-16,2026-10-13,8-K,Arrive AI Inc.,1818274,ARAI,IN,7340,"4.01,9.01",resigned,none reported,True,True,False,Stephano Slack LLC,,"Stephano Slack LLC; M&K CPA; S, PLLC",,,,,0001493152-26-047406,https://www.sec.gov/Archives/edgar/data/1818274/000149315226047406/form8-k.htm
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+ 2026-10-16,2026-10-09,8-K,Terra Innovatum Global N.V.,2067627,NKLR,,3443,"4.01,9.01",dismissed,none reported,False,False,False,"MaloneBailey, LLP",,"MaloneBailey, LLP",,,,,0001140361-26-039929,https://www.sec.gov/Archives/edgar/data/2067627/000114036126039929/ef20083892_8k.htm
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+ 2026-10-15,2026-09-30,8-K,RELIABILITY INC,34285,RLBY,MD,7363,"4.01,9.01",dismissed,none reported,False,True,False,Weinberg & Co,Ramirez Jimenez International CPAs,Ramirez Jimenez International CPAs; Weinberg & Co,,,,,0001493152-26-047156,https://www.sec.gov/Archives/edgar/data/34285/000149315226047156/form8-k.htm
21
+ 2026-10-15,2026-10-12,8-K,Boumarang Inc.,2034161,,CA,3812,"4.01,9.01",dismissed,none reported,True,True,False,"Simon & Edward, LLP",,"Simon & Edward, LLP",,,,,0001096906-26-001549,https://www.sec.gov/Archives/edgar/data/2034161/000109690626001549/boum-20261012_8k.htm
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+ 2026-10-15,2026-08-11,8-K,"Globaltek Ventures, Inc.",1530185,ATVK,IL,3714,"4.01,4.02,5.02,7.01,9.01",resigned,none reported,False,False,False,Bansal & Co,,Bansal & Co,,,,,0001376474-26-000649,https://www.sec.gov/Archives/edgar/data/1530185/000137647426000649/atvk-20260811_8k.htm
23
+ 2026-10-14,2026-10-07,8-K,Netcapital Inc.,1414767,NCPL,MA,6199,"3.01,4.01,9.01",resigned,not stated,False,False,False,"Fruci & Associates II, PLLC","Adeptus Partners, LLC","Adeptus Partners, LLC; Fruci & Associates II, PLLC",,,,,0001493152-26-047004,https://www.sec.gov/Archives/edgar/data/1414767/000149315226047004/form8-k.htm
24
+ 2026-10-13,2026-10-07,8-K,SUPA Consolidated Inc.,1624985,SFCX,CA,7389,"4.01,9.01",dismissed,none reported,True,True,False,"Simon & Edward, LLP",,"Simon & Edward, LLP",,,,,0001683168-26-007802,https://www.sec.gov/Archives/edgar/data/1624985/000168316826007802/supa_8k.htm
25
+ 2026-10-09,2026-10-05,8-K,"Profusa, Inc.",1859807,PFSA,NY,3841,"4.01,9.01",dismissed,none reported,True,True,False,CBIZ CPAs,,"CBIZ CPAs; Brown, PC",,,,,0001213900-26-108552,https://www.sec.gov/Archives/edgar/data/1859807/000121390026108552/ea0308134-8k_profusa.htm
26
+ 2026-10-09,2026-10-08,8-K,"CTT PHARMACEUTICAL HOLDINGS, INC.",1035422,CTTH,FL,2834,"4.01,9.01",other or unclear,not stated,False,False,False,,,,,,,,0001477932-26-006156,https://www.sec.gov/Archives/edgar/data/1035422/000147793226006156/ctth_8k.htm
summary_by_change_type.csv ADDED
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+ Change type,rows
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+ dismissed,398
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+ resigned,105
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+ other or unclear,76
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+ declined to stand,5
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+ TOTAL,584