Accounting Red Flags
Every late-filing notice, restatement, and auditor change filed with the SEC in the last 90 days. Companies file these when an annual or quarterly report will be late, when past financial statements can no longer be relied on, or when their auditor leaves or is replaced.
Every NT 10-K and NT 10-Q, and every 8-K reporting Item 4.02 or Item 4.01, filed with SEC EDGAR in the last 90 days, newest first, leaving out amendments. A Late 10-K or Late 10-Q is the notice a company files when it can’t file that report on time. A Restatement is Item 4.02, the company saying its past financial statements shouldn’t be relied on. An Auditor change is Item 4.01, the auditor resigning or being dismissed, or a new one hired, and many of those are routine. Exchange is where the SEC’s list of tickers says the shares trade now, blank where it names none. Industry is the SIC classification EDGAR holds for the company, blank where it holds none. Select any filing to read it free.