Monitor auditor changes with 8-K Item 4.01
Find every 8-K Item 4.01 change in certifying accountant, read why the auditor left, and spot filings that combine it with other events.
When a company dismisses its auditor, or the auditor resigns, the company must file an 8-K under Item 4.01 within four business days. The filing says who left, who was engaged, and whether there were disagreements or reportable events. Auditor changes are a classic data point in accounting research and due diligence.
List recent auditor changes
import os
import requests
BASE = "https://secfeedapi.com"
HEADERS = {"Authorization": f"Bearer {os.environ['SECFEED_KEY']}"}
r = requests.get(f"{BASE}/v1/form-8k/auditor-changes", params={"startDate": "2026-09-01"}, headers=HEADERS, timeout=120)
r.raise_for_status()
data = r.json()
print("Item 4.01 filings since 2026-09-01:", data["total"])
for f in data["filings"][:8]:
other = [i["item"] for i in f["items"] if i["item"] != "4.01"]
print(f["filed"], f["company"][:40], "| also:", ", ".join(other) or "-")
first = next(f for f in data["filings"] if f.get("text"))
print()
print(first["company"])
print(first["text"][:600])Output:
Item 4.01 filings since 2026-09-01: 58
2026-10-09 Profusa, Inc. | also: 9.01
2026-10-09 CTT PHARMACEUTICAL HOLDINGS, INC. | also: 9.01
2026-10-09 VERDE RESOURCES, INC. | also: 9.01
2026-10-08 Elauwit Connection, Inc. | also: 9.01
2026-10-08 OpenWorld, Inc. | also: 9.01
2026-10-07 Vylor Inc. | also: 2.01, 2.03, 3.02, 5.02, 9.01
2026-10-07 CTT PHARMACEUTICAL HOLDINGS, INC. | also: 9.01
2026-10-06 American Fusion, Inc. | also: 1.01, 3.02, 3.03, 5.03, 9.01
Profusa, Inc.
Item 4.01. Change in Registrant’s Certifying Accountant.
(a) Dismissal of Independent Registered Public Accounting Firm.
On October 5, 2026, Profusa, Inc. (the “Company)
dismissed CBIZ CPAs P.C. (“CBIZ”) as its independent registered public accounting firm. The decision to change the Company’s
independent registered public accounting firm was approved by the Company’s Audit Committee and Board of Directors.
CBIZ’s report on the Company’s financial
statements for the fiscal year ended December 31, 2025 did not contain an adverse opinion or a disclaimer of opinion, and was not qualified
or moThe items list shows what else was in the same 8-K. A change of auditor that arrives with a change in control (Item 5.01) or an acquisition (Item 2.01) usually follows a merger or reverse merger, which reads very differently from a standalone dismissal.
What to look for in the text
- Dismissed or resigned. "Dismissed" means the company made the decision; a resignation came from the auditor.
- Disagreements. Item 304 of Regulation S-K requires disclosure of any disagreements with the former auditor. Most filings state there were none.
- Reportable events. Material weaknesses in internal control are the most common reportable event.
- Going concern language. The text often says whether the former auditor's report included a going concern paragraph.
Who audits a company today
/v1/auditor?ticker=AAPL returns the current auditor name, location and PCAOB firm ID from the latest annual report XBRL, which is a quick way to confirm the outcome of a change.
Ideas
- Flag auditor resignations (not dismissals) across a portfolio
- Count switches away from Big Four firms by quarter
- Combine with restatements (Item 4.02) for an accounting risk feed