Provides an explanation of the required SEC filings.

For U.S.-based filers, the annual 10-K filing contains audited financial statements and the 10-Q, a quarterly filing, contains unaudited financial statements.

For non-U.S. based filers, the annual 20-F filing contains audited financial statements. (For Canadian-based filers, the annual 40-F filing contains audited financial statements.)

Filings may be searched for the "Independent Auditors’ Report of Registered Public Accounting Firm" and the "Independent Auditors’ Report on Internal Controls under Standards of the Public Company Accounting Oversight Board (PCAOB)" (title may vary somewhat in companies' filings.)

Changes in the independent public auditor, due to dismal, resignation, or other reasons, are required to be reported in company filings of significant events. These reports are made by filing Form 8-k (for U.S.-based entities) and Form 6-K (for non-U.S. based entities trading on U.S. stock exchanges.) The past four-years of such filings may be searched on the Full Text search, and entering specific companies' names, "auditor change" (or similar keywords) and selecting 6-K or 8-k in the forms. References would also be found in quarterly and annual reports, filed at a later date.

At a public company's annual meeting, shareholders are asked to approve the selection of the company's independent auditor, any non-audit services to be performed by the firm; approve members of the board of directors, including members of the audit committee, and their compensation, as well as other executives' compensation, and other matters. These decisions are reached by voting, frequently done by proxies (meaning one need not attend the meeting to vote.) There are several different proxy forms, but DEF14 is the major one. One can search by company, or for four-years of filings in the full-text search. Use Advanced Search to limit search to specific SEC forms. Search by company using http://www.sec.gov/edgar/searchedgar/companysearch.html and limit to proxy filings.

From 1982 the SEC has issued Accounting and Auditing Enforcement Releases (AAERs) during or at the end of an investigation against a company, an auditor, or an officer for alleged accounting and/or auditing misconduct. AAERs releases provide details on the nature of the misconduct, the individuals and entities involved and their effect on the financial statements