Research Public Companies Through EDGAR: A Guide for Investors

This is a great introduction to resources that you can use to research any public company. All public companies must report their financials; quarterly reports, end of year tax forms, changes in top management, and so on. If you ever need to look up a company, this will give you the tools you need to navigate the public records system.


J. Information about a Company’s Auditors

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

You'll 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. Whenever a company hires a new auditor to certify its financial statements, it must announce that news on Form 8-K (under Item 4) within four business days. Be sure to check any Form 8-K filings submitted after the company's most recent annual report to find out whether the company subsequently hired a new auditor.

2. Where can I find information about the changes to a company's auditor? You can find this information in Item 4.01 of Form 8-K. For changes made prior to August 2004, the information was reported at Item 4.