Auditor Changes API: 8-K Item 4.01 changes in certifying accountant
Every 8-K Item 4.01 auditor change: dismissals and resignations of a company's independent accountant, with the disclosure text.
curl -H "Authorization: Bearer $SECFEED_KEY" \ "https://secfeedapi.com/v1/form-8k/auditor-changes?size=2"
import os, requests
r = requests.get(
"https://secfeedapi.com/v1/form-8k/auditor-changes",
params={'size': '2'},
headers={"Authorization": f"Bearer {os.environ['SECFEED_KEY']}"},
)
print(r.json())Overview
Item 4.01 is filed when a company's independent auditor resigns, is dismissed or declines to stand for reelection, and when a new auditor is engaged. The disclosure must say whether there were disagreements with the auditor and whether its reports contained an adverse opinion, a going concern paragraph or a reportable event.
Auditor changes are a classic forensic accounting signal, especially resignations and changes shortly before a filing deadline. This feed returns every Item 4.01 filing with the item text, so you can read the reason without opening EDGAR.
What you get
Built for developers who would rather not parse EDGAR.
The feed returns 8-K and 8-K/A filings that report Item 4.01, newest first, classified from the EDGAR header of every filing.
Each result carries the text of the item itself, cut out of the filing by the Section Extractor, ready to read or send to an LLM.
The items array lists everything else in the same filing, such as 9.01 exhibits or a 7.01 Reg FD release.
Narrow by cik, startDate and endDate. Combine with the real-time stream to react the day it is filed.
Endpoints
Authenticate with Authorization: Bearer YOUR_KEY. Responses are JSON.
8-K Item 4.01 feed with the item text.
Parameters: cik, startDate, endDate
8-K filings classified by item, with item text on request.
Parameters: item (1.01...9.01), cik, startDate, endDate, text=true
Response fields
The main fields in every result. The raw filing data is always one level down.
| Field | Meaning |
|---|---|
accession, cik, company | The filing and the company that filed it. |
form, filed, period | 8-K or 8-K/A, filing date and the date of the event reported. |
items | Every item in the filing as {item, title}, for example 4.01 Changes in Registrant's Certifying Accountant. |
url | The filing index page on EDGAR. |
text | The item's text, extracted from the filing (item feeds include it; on /v1/form-8k pass text=true). |
Use cases
- Flag auditor resignations in a portfolio
- Study audit firm market share shifts
- Combine with restatements for forensic screens
- Monitor small caps for going concern language
Datasets behind this API
The SEC forms this API reads, with live filing counts.
Tutorials
FAQ
What does Item 4.01 disclose?
That the certifying accountant resigned, was dismissed or was newly engaged, plus any disagreements and reportable events in the last two fiscal years.
Is an auditor change always a red flag?
No. Many are routine, such as a firm merger or a cost decision. The item text helps tell routine changes from contentious ones.
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