🧾 SEC Auditor Change & Accounting Risk Intelligence

Find auditor resignations, dismissals, appointments, accounting disagreements, reportable events, restatements and financial-statement non-reliance disclosures in SEC Form 8-K filings. The Actor turns dense Item 4.01 and 4.02 disclosures into automation-ready risk events with official evidence.

✨ Why this Actor

• 🎯 Searches specifically for audit and accounting events instead of exporting every 8-K.
• ⚡ Uses SEC EDGAR full-text discovery, then reads the primary filing document for evidence.
• 🏢 Extracts accounting-firm names such as Deloitte & Touche LLP and Fruci & Associates II, PLLC.
• 🚩 Emits stable flags: AUDITOR_RESIGNED, AUDITOR_DISMISSED, NEW_AUDITOR_ENGAGED, AUDITOR_DISAGREEMENT, REPORTABLE_EVENT, NON_RELIANCE, RESTATEMENT, and MATERIAL_WEAKNESS.
• 📊 Adds a deterministic 0–100 riskScore and medium / high / critical band.
• 🔗 Preserves the SEC accession number, filing URL, source-document URL and relevant excerpt.

🎯 Use cases

• Event-driven equity and credit research
• Audit-committee and governance monitoring
• Accounting-risk screening during due diligence
• Alerts for auditor turnover, restatements and non-reliance events
• Structured SEC evidence for dashboards, agents, Slack, Make, Zapier or n8n

📥 Input

Choose a rolling daysBack window or an explicit startDate and endDate of up to 31 days. Narrow the feed with companyQuery or an exact SEC cik, include amendments when needed, and cap delivered records with maxEvents. secContactEmail is required for the descriptive User-Agent used with SEC EDGAR.

{
  "daysBack": 14,
  "companyQuery": "",
  "includeAmendments": true,
  "maxEvents": 100,
  "secContactEmail": "research@example.com"
}

📤 Output

Every dataset row represents one Item 4.01 or 4.02 event. Important fields include companyName, cik, filingDate, itemNumber, auditFirmsMentioned, riskFlags, riskScore, riskLevel, excerpt, accessionNumber, filingUrl, and sourceDocumentUrl.

{
  "companyName": "Example Holdings Inc.",
  "itemNumber": "4.01",
  "auditFirmsMentioned": ["Example Audit LLP"],
  "riskFlags": ["AUDITOR_RESIGNED", "NEW_AUDITOR_ENGAGED"],
  "riskScore": 50,
  "riskLevel": "medium",
  "filingUrl": "https://www.sec.gov/Archives/edgar/data/..."
}

🔄 Monitoring recipe

Create an Apify Task, schedule it daily with daysBack: 2, and connect a webhook to your alerting or research pipeline. Use accessionNumber + itemNumber as a stable deduplication key.

💰 Pricing

Pay per successfully stored audit-risk event. Filtered, failed and empty results are not charged. The current unit price and any Actor-start charge are shown in the Pricing tab before every run; the Actor honors the user's maximum-charge limit.

🔌 API

curl -X POST "https://api.apify.com/v2/acts/sec-auditor-accounting-risk-intelligence/runs?token=YOUR_TOKEN" \
  -H "Content-Type: application/json" \
  -d '{"daysBack":14,"maxEvents":100,"secContactEmail":"research@example.com"}'

🔎 Search keywords

SEC auditor change scraper, Form 8-K Item 4.01, Item 4.02, auditor resignation alert, auditor dismissal, accounting disagreement, restatement monitor, non-reliance filing, material weakness, EDGAR accounting risk API.

📥 Complete input reference

Field	Type	Default	Purpose
daysBack	integer	3	Recent calendar days to scan when fixed dates are empty.
startDate	string	""	Optional YYYY-MM-DD; provide together with endDate.
endDate	string	""	Optional inclusive YYYY-MM-DD; maximum 31 days.
companyQuery	string	""	Optional case-insensitive company filter.
cik	string	""	Optional exact SEC CIK filter.
itemNumbers	array	[]	Optional item allowlist such as 1.03, 2.04, 3.01, 5.02. Empty returns every substantive event except exhibit-only Item 9.01.
includeAmendments	boolean	false	Include amended current reports.
maxEvents	integer	100	Hard cap on paid normalized event rows.
includeExcerpt	boolean	true	Extract a short verifiable excerpt from the primary filing document.
secContactEmail	string	—	Required for the descriptive User-Agent requested by SEC fair-access guidance.

📤 Complete output reference

The default dataset is exportable as JSON, CSV, Excel, XML or RSS. Fields remain stable for scheduled runs and API integrations.

Field	Type
accessionNumber	string
filingDate	string
reportDate	string / null
acceptedAt	string / null
formType	string
companyName	string
cik	string
itemNumber	string
eventTitle	string
eventCategory	string
riskLevel	string
riskScore	integer
riskFlags	array
auditFirmsMentioned	array
excerpt	string / null
filingUrl	string
sourceDocumentUrl	string / null
source	string
scrapedAt	string