SPDSCL submissions under the Holding Foreign Companies Accountable Act
SPDSCL filings from 2023 to 2024: supplemental submissions under Item 9C(a) of Form 10-K required by the HFCAA.
curl -H "Authorization: Bearer $SECFEED_KEY" \ "https://secfeedapi.com/v1/filings?query=formType:%22SPDSCL%22&size=2"
import os, requests
r = requests.get(
"https://secfeedapi.com/v1/filings",
params={'query': 'formType:"SPDSCL"', 'size': '2'},
headers={"Authorization": f"Bearer {os.environ['SECFEED_KEY']}"},
)
print(r.json())What is SPDSCL?
The Holding Foreign Companies Accountable Act (HFCAA) requires issuers identified by the SEC as using an auditor the PCAOB cannot fully inspect to submit documentation about government ownership or control. SPDSCL is the submission type used for that documentation, described in the filings as a supplemental submission under Item 9C(a) of Form 10-K.
Filings appear in 2023 and 2024, after the PCAOB vacated its 2021 determinations for mainland China and Hong Kong in December 2022.
Issuers identified by the SEC under the HFCAA, typically companies audited by firms located in mainland China or Hong Kong.
With or after the annual report for a year in which the issuer was identified.
Filings per year
Every SPDSCL filing on EDGAR, counted from the SecFeed index. Updated daily.
What is inside
| Section | Contents |
|---|---|
| Identification | The fiscal year the issuer was identified and its auditor. |
| Ownership statement | Whether any governmental entity owns or controls the issuer. |
| Supporting information | Basis for the statements made. |
Get SPDSCL data with SecFeed
Search the filings with formType:"SPDSCL", read any document as text or PDF, and use these APIs for structured data:
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Latest SPDSCL filings
| Company | Form | Filed | |
|---|---|---|---|
| GSG GROUP INC. | SPDSCL | 2024-09-25 | EDGAR ↗ |
| Value Exchange International, Inc. | SPDSCL | 2024-05-07 | EDGAR ↗ |
| GoLogiq, Inc. | SPDSCL | 2024-04-05 | EDGAR ↗ |
| China Health Industries Holdings, Inc. | SPDSCL | 2024-01-08 | EDGAR ↗ |
| China Foods Holdings Ltd. | SPDSCL | 2023-12-04 | EDGAR ↗ |
| CBAK Energy Technology, Inc. | SPDSCL | 2023-11-17 | EDGAR ↗ |
| Microvast Holdings, Inc. | SPDSCL | 2023-09-26 | EDGAR ↗ |
| CBAK Energy Technology, Inc. | SPDSCL | 2023-09-25 | EDGAR ↗ |
Use cases
- Research China based issuers and audit access
- Regulatory risk screens
Related forms
Every Form 10-K annual report filed on EDGAR since 1993, searchable by company, date and text, with sections and XBRL financials as JSON.
20-FForeign issuer annual reportEvery Form 20-F annual report and 20-F registration filed by foreign private issuers on EDGAR, searchable by company and date, with sections as text.
FAQ
What is the HFCAA?
A 2020 law that can lead to trading prohibitions for issuers whose auditors the PCAOB cannot inspect for consecutive years.
What is Item 9C of Form 10-K?
The 10-K item for disclosure regarding foreign jurisdictions that prevent PCAOB inspections.
Every SPDSCL filing, one API call away
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