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Overview
The audit opinion data set covers all SEC registrants who have disclosed their auditor’s report on the audit of the financial statements in electronic filings since 1 January 2001. The data has been extracted principally from the following form types: 10-K, 10KSB, 20-F, 40-F, N-CSR, S-1, SB-1 and S-11. Each row represents the data concerning the auditor’s opinion.
Data Field Definitions
The following field names are in bold for the name as it appears on our web site downloads; the field names as they appear in our data feeds are in italics.
Table of Contents
Registrant General Information Auditor Opinion Information Registrant Auditor Fee Information Registrant Financial Information Contact
Appendix - Going Concern Issues
1-3 4-6 7 8 9 A1
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Registrant General Information
Companyname
Registrant’s current name as filed with the SEC. Programmatically extracted and matched from the sec.gov’s registrant header page.
CIK Code company_fkey
Edgar’s Central Index Key. Unique numeric identifier for each registrant. Programmatically extracted and matched from the sec.gov’s registrant header page.
Ticker Ticker
Registrant’s current stock ticker symbol (as of the most recent business day). Programmatically extracted and matched from a third party data provider.
Market market
Principal exchange the registrant’s stock currently trades on (as of the most recent business day). Programmatically extracted and matched from a third party data provider.
Filer Status
is_large_accelerated_file_as_of_event_date is_accelerated_filer_as_of_event_date
is_smaller_reporting_company_as_of_event_date
Filing status as disclosed historically by the registrant in the corresponding filing. Please note that the designation of “Large Accelerated Filer” was not approved by the SEC until September 2005, and the designation of “Smaller Reporting Company” was not approved by the SEC until February 2008.
Bus Street 1 bus_street_1
Current business address information. Programmatically extracted and matched from the sec.gov’s registrant header page.
Bus Street 2 bus_street_2
Current business address information. Programmatically extracted and matched from the sec.gov’s registrant header page.
City bus_city
Current business address information. Programmatically extracted and matched from the sec.gov’s registrant header page.
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Registrant General Information
(continued)County bus_county
County of the company business address. County is most probable since multiple counties per zip code can exist.
State Code bus_state
Current business address information. Programmatically extracted and matched from the sec.gov’s registrant header page.
State Name bus_state
Current business address information. Translation of state code field.
State Region bus_state_region
Current business address information. Translation of state code field to geographic region.
Zip Bus_zip
Current business address information. Programmatically extracted and matched from the sec.gov’s registrant header page.
Bus Phone Bus_phone
Current business address information. Programmatically extracted and matched from the sec.gov’s registrant header page.
Parent CIK
ultimate_parent_company_fkey
The CIK Code of the parent company, if the registrant is the subsidiary of another SEC registrant. Assigned by internal researchers.
Parent Name
ultimate_parent_company_name
The name of the parent company, if the registrant is the subsidiary of another SEC registrant. Assigned by internal researchers.
SIC Code sic_code_fkey
4 digit SIC industry code. Programmatically extracted and matched from the sec.gov’s registrant header page.
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Registrant General Information
(continued)SIC Description sic_code_description
Translation of SIC Code.
NAICS Code naics_code_fkey
6 digit NAICS industry code. Assigned by internal researchers.
NAICS Description naics_code_description
Translation of NAICS Code.
Filer Act filer_act
The Securities Act that requires a company to submit filings to the SEC. ( 33, 34, 40, 98) Programmatically extracted and matched from the sec.gov’s registrant header page.
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Auditor Opinion Information
Audit Opinion Keyaudit_opinion_key
Unique numeric key for each row of data.
Auditor auditor_name
Name of the auditor who signed the auditor’s report on the audit of the financial statements.
Auditor Key auditor_fkey
Unique numeric identifier for each auditor.
Auditor City auditor_city
Auditor’s city as disclosed in the auditor’s report.
Affiliate
auditor_affiliate_name
Name of foreign affiliate if applicable.
Auditor State Code auditor_state
Auditor’s state as disclosed in the auditor’s report.
Auditor State Name auditor_state_name
Auditor’s state name as disclosed in the auditor’s report.
Auditor State Region auditor_region
Translation of state code field to geographic region.
Year Ended Date
fiscal_year_ended_of_opinion
Year ended date for which the auditor’s report corresponds.
Fiscal Year (Ideal) fiscal_year_of_opinion
4 digit year based on the calendar year ended for the corresponding information. Note that calendar year ends between Jan 1 to 15 would be given the previous year digit. For example a calendar year ended “2 Jan 2005” would have the value for this field be “2004”. A calendar year ended “28 Jan 2005” would have the value for this field be “2005”.
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Auditor Opinion Information
(continued)Fiscal Year Month (Ideal)
2 digit month based on the calendar year ended for the corresponding information. Note that calendar year ends between days 1 to 15 would be given the previous month digit. For example a calendar year ended “2 Jan 2005” would have the value for this field be “12”. A calendar year ended “28 Jan 2005” would have the value for this field be “01”.
Signature Date
signature_date_of_opinion
Date the auditor signed their report. Source
source
Indicates the SEC form from which information has been obtained.
Source Date file_date
Date on which the filing was submitted to the SEC.
Going Concern *See appendix for a complete list of issues identified. going_concern
Indicates the auditor qualified their opinion with a going concern assumption.
Going Concern Issue Key List going_concern_issue_key_list
Unique numeric identifiers for each issue found in “Going Concern Issue Phrase List”.
Going Concern Issue Phrase List going_concern_issue_phrase_list
List of issues the auditor identified as contributing to the going concern modification.
Accounting Basis accounting_basis
Indicates which basis of accounting the registrant’s financial statements conform to as disclosed in the auditor’s opinion.
Is Integrated Audit Is_ Integrated_Audit
Indicates opinion was part of an “integrated audit”. An “integrated audit” is defined as occurring when in addition to the auditor expressing an opinion on the financial statements they also issued an opinion on the effectiveness of internal controls over financial reporting (per PCAOB Standard #5)
Is Additional Opinion Is_Additional_Opinion
Identifies additional opinions for the same period by the same auditor.
Additional Signature Date 1 Additional_Signature_Date_1
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Auditor Opinion Information
(continued)Additional Signature Date 2 Additional_Signature_Date_2
Date of the second opinion signature note (i.e. March 6, 20XX, except for note 17 which is April 10, 20XX, and note 13 which is June 2, 20XX)
Additional Signature Date 3 Additional_Signature_Date _3
Date of the third opinion signature note. (i.e. March 6, 20XX, except for note 17 which is April 10, 20XX, note 13 which is June 2, 20XX, note 18 which is September 5, 20XX)
Additional Signature Date 4 Additional_Signature_Date _4
Date of the fourth opinion signature note. .
Additional Signature Date 5 Additional_Signature_Date _5
Date of the fifth opinion signature note.
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Registrant Auditor Fee Information
Fees Fiscal Year Endedmatchfy_sum_fees_fiscal_year
Indicates the fiscal year to which the following auditor fee fields correspond.
Audit Fees
matchfy_sum_audit_fees
Total audit fees paid during the Fees Fiscal Year Ended. If more than one firm was paid during the fiscal year, this field shows the sum of all audit fees paid.
Non Audit Fees
matchfy_sum_non_audit_fees
Total non audit fees paid during the Fees Fiscal Year Ended. If more than one firm was paid during the fiscal year, this field shows the sum of all non audit fees paid.
Total Fees
matchfy_sum_total_fees
Total auditor fees paid during the Fees Fiscal Year Ended. If more than one firm was paid during the fiscal year, this field shows the sum of all fees paid.
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Registrant Financial Information
Financial DataThe financial data points are matched on fiscal year end date. Please note that when the “Financials Date” field is null or zero, it signifies that we were unable to match corresponding financial information to the data row in question.
Stock Price
matchfy_price_close
Closing price of the registrant’s equity on the date specified (see field Stock Price Date). This value is used to calculate the year end market capitalization.
Stock Price Date matchfy_price_date
Corresponding date for the Stock Price field.
Market Cap
matchfy_total_shares_outstanding_market_cap
Market capitalization as of Stock Price Date. Calculated by multiplying total shares outstanding as of Stock Price Date times Stock Price.
Financials Date matchfy_date_ttm
Corresponding year ended date for the Revenue, Earnings, Book Value and Assets fields.
Revenue
matchfy_incmst_revenue_ttm
Corresponds to the past year’s Total Revenue usually found as the first item on the Income Statement. Note that for banks and financial institutions revenue includes both interest and non-interest income. In addition banks and financial institutions do not include write downs or losses of any kind when calculating Total Revenue.
Earnings
matchfy_incmst_net_income_ttm
Corresponds to the past year’s Net Income and is a calculated field (Revenues – Expenses) usually found as a line item on the Income Statement.
Book Value
matchfy_balsh_book_value
Corresponds to the year end Book Value and is a calculated field (Total Stockholders’ Equity – Goodwill – Intangible Assets).
Assets
matchfy_balsh_total_assets
Corresponds to the year end Total Assets and is usually found as an item on the Balance Sheet.
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Contact
For more information about online subscriptions, data feeds and custom reports please contact:
Audit Analytics™
(508) 476-7007
[email protected] AuditAnalytics.com 9 Main Street, Suite 2F Sutton, MA 01590
The following is a list of issues identified in the audited financial opinions qualified with a going concern assumption. Absence of significant revenues
Accumulated/retained earnings deficit
Assets – inadequate, limited, immaterial or impaired Bankruptcy
Benefit Plan, Pension, etc. - Obligations Changed industry or business
Compensation deferred Competitor threat
Credit line reduced, unavailable or due Credit quality deterioration
Debt covenants/agreements uncertain or not in compliance Debt is substantial
Decline in revenue
Derivatives - obligations, losses Development stage
Discontinued/Disposal of Operations Exploration/Pre-exploration Stage Gross margin – negative
Initial loss
Insufficient / limited cash, capital or liquidity concerns Liabilities exceed assets
Liquidation of assets Litigation contingencies
Need for additional financing for funding obligations and/or servicing debt Need for additional financing for growth or to meet business objectives Need for additional financing to sustain operations
Negative cash flow from operations Net losses since inception
Net/Operating Loss (including recurring losses) No dividends
No explanation
No Marketable Product(s)
Not commenced, limited or no operations Notes Payable/Debt - Default, Due, delinquency Product demand or pricing - decline or limited Profitability concerns
Recoverability of (natural) resources - uncertain Refinancing contingencies
Regulatory capital - decline or deficiency
Regulatory settlements, obligations and contingencies Restructuring contingencies
Seeking or needs to combine with existing company Stock/share Option Exercise Risk(s)
Stockholder equity or partner capital - deficiency or decrease Subsidiary - spin off
Vendor-supplier disputes or disruptions
Working capital/current ratio deficit/inadequacy
A1
