# Auditor Changes - Form 8-K Item 4.01 API Reference | SEC API

> Complete API reference for auditor changes disclosed under Item 4.01 of Form 8-K. Every request parameter, every searchable field and every response attribute, with types, constraints and a live example response.

Source: https://sec-api.io/api-reference/form-8k-item-4-01

Material events

POST`https://api.sec-api.io/form-8k`

Search auditor changes disclosed under Item 4.01 of Form 8-K. The text of each disclosure is converted to key/value JSON, so the former and the new accountant, the reason the engagement ended, any reported disagreements, internal control weaknesses and going concern statements are all searchable.

[Read the guide for this API →](https://sec-api.io/docs/form-8k-data-item4-1-search-api)

## Authentication

Send the API key either as a header or as a query parameter. The header is preferred; the query parameter exists for cases where a header cannot be set, such as opening a URL directly in a browser.

Authorization: required header

The API key on its own. Do not prefix it with Bearer or any other word.

Example `Authorization: YOUR_API_KEY`

token: optional query parameter

The API key, appended to the URL. Use this only when a header is not possible.

## Request body

A JSON object. Content-Type must be application/json.

query: required string

The search expression in Lucene syntax. Every field listed under Searchable fields can be used, combined with AND, OR, NOT, ranges and wildcards.

Example `item4_01.engagementEndReason:"dismissal"`

from: string, Maximum 10000

Index of the first result to return, used for pagination. Increase it by the value of size to page through results. A query returns at most 10000 results, so narrow the search with a filedAt range when more disclosures match.

Default `"0"`

size: string, Maximum 50

Number of disclosures to return in one response.

Default `"50"`

sort: array of object

Sort order. Each item maps one field to an order object, for example [{ "filedAt": { "order": "desc" } }].

Default `[{ "filedAt": { "order": "desc" } }]`

order: string

Either asc or desc.

## Searchable fields

Every field below can be used inside query. 35 fields are searchable, and they match the structure of the objects returned in the response.

| Field | Description |
| --- | --- |
| `accessionNo` | Filing accession number |
| `formType` | Form type — "8-K" or "8-K/A" |
| `filedAt` | Date the filing was accepted by EDGAR |
| `periodOfReport` | Date of the disclosed event (YYYY-MM-DD) |
| `cik` | Issuer CIK (leading zeros removed) |
| `ticker` | Issuer ticker symbol at indexation |
| `companyName` | Issuer legal name |
| `items` | List of 8-K items disclosed (e.g. "Item 4.02:...") |
| `item4_01.formerAccountantName` | Item 4.01 — name of the former accounting firm |
| `item4_01.newAccountantName` | Item 4.01 — name of the newly engaged firm |
| `item4_01.engagementEndReason` | Item 4.01 — resignation, dismissal, dissolution, declination |
| `item4_01.reportedDisagreements` | Item 4.01 — disagreements with former accountant (true/false) |
| `item4_01.reportableEventsExist` | Item 4.01 — reportable events disclosed (true/false) |
| `item4_01.reportedIcfrWeakness` | Item 4.01 — material ICFR weakness disclosed (true/false) |
| `item4_01.goingConcern` | Item 4.01 — going concern expressed by former accountant (true/false) |
| `item4_01.opinionType` | Item 4.01 — opinion type (unqualified / qualified / adverse) |
| `item4_01.approvedChange` | Item 4.01 — change approved by board / audit committee (true/false) |
| `id` | Internal unique identifier of the item. |
| `item4_01.keyComponents` | The accountant change in one or two sentences, for example GlobalSCAPE, Inc. dismissed BDO USA, LLP as its independent auditor on August 1, 2017. |
| `item4_01.newAccountantDate` | Date the new accountant was engaged, YYYY-MM-DD. |
| `item4_01.engagedNewAccountant` | True if the registrant engaged the new accountant. |
| `item4_01.formerAccountantDate` | Date the former accountant's engagement ended, YYYY-MM-DD. |
| `item4_01.reasonDetails` | Details explaining the end of the engagement, for example unable to rotate partners as required by the Sarbanes-Oxley Act of 2002. |
| `item4_01.consultedNewAccountant` | True if the registrant consulted the new accountant. |
| `item4_01.disagreementsList` | The specific disagreements, for example use of non-independent counsel to lead investigation. |
| `item4_01.resolvedDisagreements` | True if the disagreements were resolved. |
| `item4_01.reportableEventsList` | The reportable events, for example the accountant advised of the need to expand significantly the scope of its audit. |
| `item4_01.attachments` | Attachments or exhibits referenced in the text, for example Exhibit 16.1. |
| `item4_01.icfrWeaknessesDetails` | Details of the ICFR weaknesses, for example inadequate IT general controls impacting financial systems. |
| `item4_01.remediatedIcfrWeakness` | True if the ICFR weaknesses were remediated. |
| `item4_01.remediatedIcfrWeaknessDetails` | Details about the remediation of the ICFR weaknesses. |
| `item4_01.goingConcernDetail` | Details regarding the going concern statement. |
| `item4_01.auditDisclaimer` | True if the audit report included a disclaimer. |
| `item4_01.disclaimerDetails` | Details about the disclaimer in the audit report. |
| `item4_01.authorizedInquiry` | True if the registrant authorised inquiries between the former and the new accountant. |

## Response

A JSON object. Nested attributes are collapsed; expand one to see its fields.

total: object

How many disclosures matched the query.

value: integer

Number of matching disclosures, capped at 10000. A value of 10000 with relation gte means more than 10000 disclosures matched.

relation: string

Either eq, meaning value is exact, or gte, meaning value is a floor.

data: array of object

The matching disclosures, at most size per response. Each item holds the filing metadata and one object per extracted 8-K item.

id: string

Internal unique identifier of the item.

accessionNo: string

Accession number of the Form 8-K filing, for example 0001607062-24-000205.

formType: string

EDGAR form type, either 8-K or 8-K/A. A company may file an amended 8-K to add information to a previous disclosure.

filedAt: string

Date and time EDGAR accepted the filing, for example 2024-05-15T16:17:15-04:00.

periodOfReport: string

Date the event happened, YYYY-MM-DD. A company may identify an accounting error on 1 May 2024 and disclose it on 2 May 2024, in which case periodOfReport is 2024-05-01.

cik: string

Central Index Key of the issuer, leading zeros removed, for example 1862068.

ticker: optional string

Trading symbol of the issuer at the time the filing was indexed, for example TSLA.

companyName: string

Name of the issuer, for example Rubicon Technologies, Inc.

items: array of string

The items disclosed in the filing, for example Item 4.02 and Item 9.01. One 8-K filing can disclose several items, each a different event.

item4_01: optional object

Present when the filing discloses Item 4.01, the change in the registrant's certifying accountant.

keyComponents: string

The accountant change in one or two sentences, for example GlobalSCAPE, Inc. dismissed BDO USA, LLP as its independent auditor on August 1, 2017.

newAccountantDate: string

Date the new accountant was engaged, YYYY-MM-DD.

engagedNewAccountant: boolean

True if the registrant engaged the new accountant.

formerAccountantDate: string

Date the former accountant's engagement ended, YYYY-MM-DD.

engagementEndReason: string

Reason the former accountant's engagement ended. One of resignation, dismissal, dissolution, declination to stand for reappointment.

reasonDetails: optional string

Details explaining the end of the engagement, for example unable to rotate partners as required by the Sarbanes-Oxley Act of 2002.

formerAccountantName: string

Name of the former accounting firm, for example Mayer Hoffman McCann P.C.

newAccountantName: string

Name of the newly engaged accounting firm, for example RBSM LLP.

consultedNewAccountant: boolean

True if the registrant consulted the new accountant.

reportedDisagreements: boolean

True if disagreements with the former accountant were mentioned.

disagreementsList: optional array of string

The specific disagreements, for example use of non-independent counsel to lead investigation.

resolvedDisagreements: optional boolean

True if the disagreements were resolved.

reportableEventsExist: boolean

True if reportable events exist.

reportableEventsList: optional array of string

The reportable events, for example the accountant advised of the need to expand significantly the scope of its audit.

attachments: optional array of string

Attachments or exhibits referenced in the text, for example Exhibit 16.1.

reportedIcfrWeakness: boolean

True if material weaknesses in internal control over financial reporting were disclosed.

icfrWeaknessesDetails: optional string

Details of the ICFR weaknesses, for example inadequate IT general controls impacting financial systems.

remediatedIcfrWeakness: optional boolean

True if the ICFR weaknesses were remediated.

remediatedIcfrWeaknessDetails: optional string

Details about the remediation of the ICFR weaknesses.

goingConcern: optional boolean

True if the former accountant expressed a going concern.

goingConcernDetail: optional string

Details regarding the going concern statement.

opinionType: string

Type of opinion in the accountant's report. One of unqualified, qualified, adverse.

auditDisclaimer: boolean

True if the audit report included a disclaimer.

disclaimerDetails: optional string

Details about the disclaimer in the audit report.

authorizedInquiry: optional boolean

True if the registrant authorised inquiries between the former and the new accountant.

approvedChange: boolean

True if the change was approved by the board or the audit committee.

## Status codes

|  |  |
| --- | --- |
| `200` | Success. The response holds total and data. |
| `400` | The request body could not be parsed, or the Lucene expression in query is malformed. |
| `403` | The API key is missing, or it is not valid. |
| `429` | Too many requests. Slow the request rate and retry. |
| `500` | Server error. Retry, and report it if it persists. |

## Request example

POST https://api.sec-api.io/form-8k

```json
{
  "query": "item4_01.engagementEndReason:\"dismissal\"",
  "from": "0",
  "size": "50",
  "sort": [{ "filedAt": { "order": "desc" } }]
}
```

```python
from sec_api import Form_8K_Item_X_Api

form8KApi = Form_8K_Item_X_Api("YOUR_API_KEY")

response = form8KApi.get_data({
    "query": "item4_01.engagementEndReason:\"dismissal\"",
    "from": "0",
    "size": "50",
    "sort": [{"filedAt": {"order": "desc"}}],
})
```

```javascript
import { form8KApi } from "sec-api";

form8KApi.setApiKey("YOUR_API_KEY");

const response = await form8KApi.getData({
  query: 'item4_01.engagementEndReason:"dismissal"',
  from: "0",
  size: "50",
  sort: [{ filedAt: { order: "desc" } }],
});
```

```bash
curl -X POST https://api.sec-api.io/form-8k \
  -H "Authorization: YOUR_API_KEY" \
  -H "Content-Type: application/json" \
  -d '{
    "query": "item4_01.engagementEndReason:\"dismissal\"",
    "from": "0",
    "size": "50",
    "sort": [{ "filedAt": { "order": "desc" } }]
  }'
```

## Response example

200 OK · application/json

```json
{
  "total": { "value": 10000, "relation": "gte" },
  "data": [
    {
      "id": "1e902f0b7a64b63da1b39242ca3b1f1c",
      "accessionNo": "0001493152-26-044432",
      "formType": "8-K",
      "filedAt": "2026-09-28T06:30:27-04:00",
      "periodOfReport": "2026-09-21",
      "cik": "1583771",
      "ticker": "HEPA",
      "companyName": "Hepion Pharmaceuticals, Inc.",
      "items": [
        "Item 4.01: Changes in Registrant's Certifying Accountant",
        "Item 9.01: Financial Statements and Exhibits"
      ],
      "item4_01": {
        "keyComponents": "Hepion Pharmaceuticals, Inc. dismissed Grassi & Co., CPAs, P.C. as its independent registered public accounting firm on September 22, 2026, and engaged Rosenberg Rich Baker Berman P.A. as the new auditor. The change was approved by the audit committee of the Board of Directors.",
        "newAccountantDate": "2026-09-21",
        "engagedNewAccountant": true,
        "formerAccountantDate": "2026-09-22",
        "engagementEndReason": "dismissal",
        "formerAccountantName": "Grassi & Co., CPAs, P.C.",
        "newAccountantName": "Rosenberg Rich Baker Berman P.A.",
        "consultedNewAccountant": false,
        "reportedDisagreements": false,
        "reportableEventsExist": true,
        "reportableEventsList": [
          "Material weaknesses in the Company's internal control over financial reporting."
        ],
        "attachments": ["Exhibit 16.1"],
        "reportedIcfrWeakness": true,
        "icfrWeaknessesDetails": "Material weaknesses in the Company's internal control over financial reporting as described in the Company's annual reports on Form 10-K for the years ended December 31, 2025 and 2024, and in the Company's quarterly reports on Form 10-Q for the quarters ended March 31, 2026 and June 30, 2026.",
        "goingConcern": true,
        "goingConcernDetail": "There was substantial doubt as to the Company's ability to continue as a going concern because the Company has suffered significant operating losses and negative cash flows from operations since inception.",
        "opinionType": "unqualified",
        "auditDisclaimer": false,
        "authorizedInquiry": true,
        "approvedChange": true
      }
    }
  ]
}
```