---
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