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AC 460 Fraud Examination: Key Players : Auditing Company and Names in the News

Auditors

 1. How Can I Find Out Who Audits a Particular Company?

You can find the identity of the company's auditor in its annual report on Form 10-K. Look for the "Accountant's Report" under Item 8 of the Form 10-K.

To find a particular company's Form 10-K filings, use the Company Search for the SEC's EDGAR database.  On the returned listing of filings for the company, enter “10-K” in the Filing Type box near the top of the page to filter for only Forms 10-K that have been filed. 

 2. Where can I find information about the changes to a company’s auditor?

Whenever a company hires a new auditor to certify its financial statements, it must announce that news on Form 8-K within four business days. Be sure to check any Item 4.01 of Form 8-K filings submitted after the company's most recent annual report to find out whether the company subsequently hired a new auditor.

...Excerpted from Researching Public Companies Through EDGAR: A Guide for Investors

Named Persons in the News