Auditor Reports Database APIs
The Auditor Reports Database APIs provide access to structured data and full-text auditor's reports of all entities regulated by the SEC. The APIs provide access to all audit reports, including financial statements and internal control over financial reporting (ICFR) audits, as issued by independent registered public accounting firms.
The database includes over 300,000 audit reports from 2005 to the present, covering more than 30,000 audited entities and over 800 auditing firms, registered with the PCAOB and other relevant bodies.
Each report includes all key audit attributes such as:
- Information about the audited entity (name, CIK, ticker, fiscal year end, etc.)
- Audit period and financial statements audited
- Audit opinion (unqualified, qualified, adverse, or disclaimer)
- Basis for opinion and reasons for any modified opinions
- Reporting frameworks used (e.g., US GAAP, IFRS)
- Auditing standards applied (e.g., PCAOB, AICPA, ISA, Canadian GAAS)
- Control framworks used for ICFR audits (e.g., COSO)
- Substantial doubt disclosures regarding going concern, where applicable
- Emphasis of matter paragraphs and related explanations
- Critical audit matters and their descriptions
- Auditor details: name, location, PCAOB ID, tenure start year
- Full text of the auditor's report
- And many more
Example 1: Structured data in JSON format from a financial statements audit report
1
{
2
"id": "8bfc19e45b4aada05b1be7776d341ff3",
3
"auditType": "financialStatements",
4
"report": {
5
"reportTitle": "Report of Independent Registered Public Accounting Firm",
6
"addressedTo": "the Shareholders and Board of Directors Diamond Hill Investment Group, Inc.",
7
"companyName": "Diamond Hill Investment Group, Inc.",
8
"consolidationScope": "and subsidiaries",
9
"fiscalYearEnd": "2024-12-31",
10
"comparativeYearEnd": "2023-12-31",
11
"auditPeriodsDescription": "for each of the years in the three-year period ended December 31, 2024",
12
"auditedStatements": [
13
"Consolidated Balance Sheets",
14
"Consolidated Statements of Income",
15
"Consolidated Statements of Shareholders’ Equity and Redeemable Noncontrolling Interest",
16
"Consolidated Statements of Cash Flows"
17
],
18
"opinionType": "unqualified",
19
"reasonsForModifiedOpinion": [],
20
"reportingFramework": "US GAAP",
21
"auditingFramework": "PCAOB",
22
"basisForOpinionPresent": true,
23
"auditScope": [
24
"We conducted our audits in accordance with the standards of the PCAOB.",
25
"Our audits included performing procedures to assess the risks of material misstatement of the consolidated financial statements.",
26
"We evaluated the accounting principles used and significant estimates made by management."
27
],
28
"internalControlAuditPerformed": true,
29
"goingConcernFlag": false,
30
"goingConcernReason": "",
31
"emphasisOfMatterPresent": false,
32
"explanatoryParagraphs": [],
33
"camsPresent": true,
34
"noCamsStatementPresent": false,
35
"cams": [
36
{
37
"topic": "Evaluation of the assets under management data used in the calculation of investment advisory fee revenue",
38
"accountsOrDisclosures": ["Note 2"],
39
"reason": "There is a high degree of auditor judgment required to perform procedures to address the Company’s use of multiple IT systems to maintain the AUM data.",
40
"procedures": [
41
"We evaluated the design and tested the operating effectiveness of certain internal controls related to the critical audit matter.",
42
"We involved IT professionals with specialized skills and knowledge, who assisted in the testing of application and related general IT controls relevant to the IT systems used to maintain AUM data."
43
]
44
}
45
],
46
"auditorFirmName": "KPMG LLP",
47
"auditorPcaobId": "185",
48
"auditorIsPcaobRegistered": true,
49
"auditorIndependenceStatement": true,
50
"auditorTenureStartYear": "2012",
51
"auditorLocation": {
52
"city": "Columbus",
53
"stateOrRegion": "Ohio",
54
"country": "United States"
55
},
56
"reportSignedBy": "KPMG LLP",
57
"reportSignedAt": "2025-02-26"
58
},
59
"accessionNo": "0000909108-25-000010",
60
"formType": "10-K",
61
"filedAt": "2025-02-26T16:24:02-05:00",
62
"entities": [
63
{
64
"companyName": "DIAMOND HILL INVESTMENT GROUP INC (Filer)",
65
"cik": "909108",
66
"irsNo": "650190407",
67
"stateOfIncorporation": "OH",
68
"fiscalYearEnd": "1231",
69
"type": "10-K",
70
"act": "34",
71
"fileNo": "000-24498",
72
"filmNo": "25670492",
73
"sic": "6282 Investment Advice"
74
}
75
],
76
}
Data Coverage
Audit report coverage:
Over 300,000 audit reports, spanning financial statement and ICFR audits of all SEC-regulated entities.
Time period covered:
2005 to present.
Data update frequency:
New audit reports are accessible on average in less than 700 milliseconds after their official release.
Survivorship bias free:
Yes, the database includes all audit reports filed with the SEC, including those of companies that have since stopped disclosing.
Audited entities:
Audit reports are available for more than 30,000 audited entities regulated by the SEC, including:
| Entity Type | Audit Report Sources |
|---|---|
| U.S. Public Companies | Forms 10-K (exhibits 23, ex 99), 8-K (ex 99) |
| Foreign Private Issuers | Form 20-F, 6-K (ex 99) |
| Canadian MJDS Filers | Form 40-F |
| Regulation A Tier 2 Issuers | Forms 1-A, 1-K |
| Employee Benefit Plans | Form 11-K |
| Investment Companies | Form N-CEN (Internal Control Report), N-CSR (ex 99), N-1A, N-2 |
| Insurance Companies & Variable Accounts | Form N-VPFS, N-3 |
| Pre-IPO Companies | Forms S-1, S-3, F-1, F-3, 424B4 |
| Business Development Companies | Forms 10-K, 8-K |
| Asset-Backed Securities Issuers | Forms 10-K (ex 34), 8-K, ABS-15G |
| Brokers and Dealers | Form X-17A-5 |
API Endpoints
Financial Statements Audits Data API
Access structured data from the financial statement audit reports database. Send a POST request with search parameters to query reports issued by independent auditors on company financial statements.
Endpoint:
https://api.sec-api.io/audit-reports/financial-statements
- Method:
POST - Content Type:
application/json - Response Format:
JSON
ICFR Audits Data API
Access structured data from the internal control over financial reporting (ICFR) audit reports database. Use this endpoint to search reports related to ICFR audits.
Endpoint:
https://api.sec-api.io/audit-reports/icfr
- Method:
POST - Content Type:
application/json - Response Format:
JSON
Download Audit Reports API
Retrieve the full text of individual audit reports (financial statement or ICFR). Send a GET request with the report's unique ID to download the complete auditor's report in plain text.
Endpoint:
https://api.sec-api.io/audit-reports/content/<REPORT_ID>
- Method:
GET - Content Type:
text/plain - Response Format: Plain text
Authentication
To authenticate API requests, use the API key shown in your user profile. Utilize the API key in one of two ways. Choose the method that best fits your use case:
- Authorization Header: Include the API key as an
Authorizationheader. For instance, before sending aPOSTrequest tohttps://api.sec-api.io/audit-reports/icfr, ensure the header is set as follows:Authorization: YOUR_API_KEY - Query Parameter: Alternatively, append the API key directly to the URL as a query parameter. For example, when making
GETrequests, use the URLhttps://api.sec-api.io/audit-reports/content/<REPORT_ID>?token=YOUR_API_KEYinstead of the base API endpoint.
Financial Statements Audits Data API
The Financial Statement Audits Data API provides structured data extracted from auditor's reports filed by SEC-regulated entities. This includes audit reports for public companies, private companies, broker-dealers, investment funds, and others.
Request Parameters
To search the financial statement audits database, send a POST request with search parameters as JSON payload to the following endpoint:
https://api.sec-api.io/audit-reports/financial-statements
The request should include the following parameters:
query(string) - The search criteria in the formatfield:valuedefining thefieldto search in and thevalueto search for in this field. Boolean operators (AND,OR,NOT), range queries across date and number fields, wildcards (*) and search expression grouping are fully supported. Thequeryis written in Lucene syntax. Examples:entities.ticker:AAPLentities.cik:4568report.opinionType:qualified AND filedAt:[2019-01-01 TO 2022-12-31]
from(integer) - Pagination control to specify the starting position of the results. Default is0, with a maximum value of10,000, which also represents the upper limit of results that can be returned perquery. To paginate through results, increment thefromvalue accordingly - for instance, setting from to50retrieves results from the 51st to the 100th transaction, assuming asizeparameter of50. If total results exceed 10,000, consider refining the search criteria to reduce the result set. A common method is to use a date range filter on thefiledAtfield, such asfiledAt:[2021-01-01 TO 2021-01-31], to paginate through all results for January 2021 by progressively increasing thefromvalue (0, 50, 100, etc.). For subsequent months like February 2021, update the query tofiledAt:[2021-02-01 TO 2021-02-28]and repeat the pagination process.size(integer) - The number of results to be returned in one response. Default:50. Max:50.sort(array of objects) - Specifies the field by which results should be sorted. By default, results are sorted byfiledAtin descending order, starting with the most recent audit report:[{ "filedAt": { "order": "desc" } }].
Request Examples
Find the 20 most recent audit data of Tesla's or Apple's financial statements
Find all audit reports by the ticker symbol of a publicly traded company using the entities.ticker search term.
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{
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"query": "entities.ticker:TSLA OR entities.ticker:AAPL",
3
"from": "0", // increase by 50 on each request to paginate results
4
"size": "50",
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"sort": [{ "filedAt": { "order": "desc" } }]
6
}
Search Query Examples
The following list demonstrates different query examples that can be used to search financial audits by various criteria.
| Query Example | Description |
|---|---|
entities.cik:1524513 | Find all historical financial statement audit reports of iShares U.S. ETF Trust by its CIK. |
report.opinionType:qualified OR report.opinionType:adverse | Audits expressing a qualified or adverse opinion. |
report.goingConcernFlag:true | Audits expressing substantial doubt about going concern ability of company. |
report.camsPresent:true | Audits with critical audit matters present. |
report.auditorPcaobId:34 | Find all audits performed by auditor with PCAOB ID 34 (Deloitte & Touche LLP). |
report.auditingFramework:PCAOB AND report.opinionType:unqualified AND filedAt:[2020-01-01 TO 2020-12-31] | Find all PCAOB audits with unqualified opinion filed in 2020. |
seriesAndClassesContractsInformation.classesContracts.ticker:EVLU | Audits of the registered investment company (fund) that offers the ETF with ticker symbol "EVLU". |
Response Structure
The Financial Statements Audit Data API returns a JSON response containing an array of audit report objects that match the search criteria specified in the request. Each audit report object includes the following fields:
id(string) - Unique identifier of the audit report. This can be used to retrieve the full text of the report via the Download Audit Reports endpoint.accessionNo(string) - Accession number of the SEC filing containing the audit report.formType(string) - Type of SEC form in which the audit report is filed, e.g., "10-K", "20-F".filedAt(string) - Filing datetime, in formatYYYY-MM-DDTHH:MM:SS±hh:mm, e.g. "2025-11-06T06:04:13-05:00".entities(array of objects) - List of entities associated with the filing.cik(string) - Central Index Key of the entity, e.g. "320193". Leading zeros are omitted.ticker(string) - Stock ticker symbol of the entity, e.g. "AAPL".name(string) - Name of the entity, e.g. "Apple Inc.".fileNo(string) - SEC file number of the filing series, e.g. "001-36743".filmNo(string) - SEC film number of the filing, e.g. "251455927".fiscalYearEnd(string) - Fiscal year end of the entity, in format MMDD, e.g. "1231" representing December 31.stateOfIncorporation(string) - State or jurisdiction where the entity is incorporated, e.g. "DE" for Delaware.irsNo(string) - IRS number of the entity, e.g. "942458364".sic(string) - Standard Industrial Classification code and description of the entity, e.g. "2834 Pharmaceutical Preparations".
seriesAndClassesContractsInformation(array of objects) - Information about series and classes of contracts if applicable.series(string) - Series ID, e.g. "S000001297"name(string) - Name of the series or class, e.g. "Growth Fund".classesContracts(array of objects) - List of classes or contracts within the series.classContract(string) - Class/Contract ID, e.g. "C000011787".name(string) - Name of the class or contract, e.g. "Class I Growth Shares".ticker(string) - Ticker symbol of the class or contract, e.g. "GROWTI".
auditType(string) - Type of audit. Possible values:financialStatements,icfr.report(object) - Information extracted from the audit report.reportTitle(string) - Title of report, e.g. "Independent Auditor's Report"addressedTo(string) - To whom the report is addressed, e.g. "the Board of Directors and Shareholders of DSS, Inc."companyName(string) - Name of the audited entity, e.g. "DSS, Inc."consolidationScope(string) - Indicates if the financials are consolidated, e.g. "and its subsidiaries"fiscalYearEnd(string) - Fiscal-year end in format YYYY-MM-DD, e.g. "2024-12-31"comparativeYearEnd(string) - Prior-year audit covered, e.g. "2023-12-31"auditPeriodsDescription(string) - Description of the audit periods, e.g. "for each of the two years in the period ended Dec 31, 2024"auditedStatements(array of strings) - List of audited statements, e.g.["Balance Sheet", "Income Statement", "Cash Flow Statement"]opinionType(string) - Type of audit opinion. Possible values:unqualified,qualified,adverse,disclaimer.reasonsForModifiedOpinion(array of strings) - Reasons for a modified opinion ifopinionTypeis not "Unqualified", e.g. "material misstatement due to..."reportingFramework(string) - Financial reporting framework used. Possible values:US GAAP,IFRS,Other.reportingFrameworkOther(string) - Name of the reporting framework if "Other".auditingFramework(string) - Auditing framework used. Possible values:PCAOB,AICPA,ISA,Canadian GAAS,Other.auditingFrameworkOther(string) - Name of the auditing framework if "Other".basisForOpinionPresent(boolean) -trueif "Basis for Opinion" section is present,falseotherwise.auditScope(array of strings) - Short verbatim snippets describing the scope of the audit, procedures performed, and any limitations mentioned in the basis for opinion section.internalControlAuditPerformed(boolean) -trueif an internal control audit was performed,falseotherwise.goingConcernFlag(boolean) -trueif substantial doubt about going concern (or similar language) is present,falseotherwise.goingConcernReason(string) - Rationale text ifgoingConcernFlagistrue, e.g. "Net loss $23,867; working capital deficit; no revenue since inception; dependence on shareholder funding".emphasisOfMatterPresent(boolean) -trueif an emphasis paragraph exists,falseotherwise.explanatoryParagraphs(array of objects)type(string) - Type of the explanatory paragraph. Possible values:goingConcern,changeInAccountingPrinciple,restatement,subsequentEvent,other.description(string) - Summarized description of the paragraph.
camsPresent(boolean) -trueif one or more Critical Audit Matters are present,falseotherwise.noCamsStatementPresent(boolean) -trueif an explicit “we determined there are no CAMs” statement is present,falseotherwise.cams(array of objects)topic(string) - Topic of the Critical Audit Matter, e.g. "Revenue Recognition", "Investments in Real Estate", or "Intangible Assets and Goodwill".accountsOrDisclosures(array of strings) - List of accounts or disclosures related to the CAM, e.g.["Note 3 - Goodwill", "Note 8 - Real estate"].reason(string) - Explanation why this was a CAM, e.g. "highly complex estimates involving significant judgment by management".procedures(array of strings) - Distinct audit procedures performed for this CAM.
auditorFirmName(string) - Name of the auditor firm, e.g. "Boladale Lawal & CO".auditorPcaobId(string) - PCAOB registration number, e.g. "6993".auditorIsPcaobRegistered(boolean) -trueif PCAOB registration or PCAOB ID is present,falseotherwise.auditorIndependenceStatement(boolean) -trueif an independence statement is present,falseotherwise.auditorTenureStartYear(string) - Year since the auditor started serving the company, e.g. "2025",nullif not mentioned.auditorLocation(object)city(string) - City of the auditor from the signature block, e.g. "Jericho".stateOrRegion(string) - State or region of the auditor from the signature block, e.g. "New York".country(string) - Country of the auditor, inferred from city and state if not mentioned.
reportSignedBy(string) - Name of the signing auditor from the signature block.reportSignedAt(string) - Signature date in format YYYY-MM-DD, e.g. "2025-03-31".
Response Examples
Example 1: Doubt about Going Concern Ability Present
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{
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"id": "8ad8e80a13b67d85d1e19b01fe435bac",
3
"accessionNo": "0001980295-24-000010",
4
"formType": "10-K",
5
"filedAt": "2024-07-29T13:21:25-04:00",
6
"entities": [
7
{
8
"companyName": "IMA Tech Inc. (Filer)",
9
"cik": "1980295",
10
"fiscalYearEnd": "0430",
11
"stateOfIncorporation": "WY",
12
"fileNo": "333-273283",
13
"irsNo": "612081994",
14
"sic": "7372 Services-Prepackaged Software",
15
"filmNo": "241150626"
16
}
17
],
18
"auditType": "financialStatements",
19
"report": {
20
"reportTitle": "Report of Independent Registered Public Accounting Firm",
21
"addressedTo": "Board of Directors and Shareholders of IMA Tech Inc.",
22
"companyName": "IMA Tech Inc.",
23
"consolidationScope": "",
24
"fiscalYearEnd": "2024-04-30",
25
"comparativeYearEnd": "2023-04-30",
26
"auditPeriodsDescription": "for each of the two years in the period ended April 30, 2024",
27
"auditedStatements": [
28
"Balance Sheets",
29
"Statements of Operations",
30
"Statements of Changes in Stockholders' Deficit",
31
"Statements of Cash Flows"
32
],
33
"opinionType": "unqualified",
34
"reasonsForModifiedOpinion": [],
35
"reportingFramework": "US GAAP",
36
"reportingFrameworkOther": "",
37
"auditingFramework": "PCAOB",
38
"auditingFrameworkOther": "",
39
"basisForOpinionPresent": true,
40
"auditScope": [
41
"We conducted our audits in accordance with the standards of the PCAOB.",
42
"Our audits included performing procedures to assess the risks of material misstatement of the financial statements."
43
],
44
"internalControlAuditPerformed": false,
45
"goingConcernFlag": true,
46
"goingConcernReason": "recurring net losses from operations and is reporting an accumulated deficit; anticipates further losses in the development of their business",
47
"emphasisOfMatterPresent": false,
48
"explanatoryParagraphs": [],
49
"camsPresent": false,
50
"noCamsStatementPresent": true,
51
"cams": [],
52
"auditorFirmName": "Mac Accounting Group & CPAs, LLP",
53
"auditorPcaobId": "6258",
54
"auditorIsPcaobRegistered": true,
55
"auditorIndependenceStatement": true,
56
"auditorTenureStartYear": "2023",
57
"auditorLocation": {
58
"city": "Midvale",
59
"stateOrRegion": "Utah",
60
"country": "United States"
61
},
62
"reportSignedBy": "Mac Accounting Group & CPAs, LLP",
63
"reportSignedAt": "2024-07-29"
64
}
65
}
Example 2: Critical Audit Matters Present
1
{
2
"id": "8bfc19e45b4aada05b1be7776d341ff3",
3
"accessionNo": "0000909108-25-000010",
4
"formType": "10-K",
5
"filedAt": "2025-02-26T16:24:02-05:00",
6
"entities": [
7
{
8
"companyName": "DIAMOND HILL INVESTMENT GROUP INC (Filer)",
9
"cik": "909108",
10
"irsNo": "650190407",
11
"stateOfIncorporation": "OH",
12
"fiscalYearEnd": "1231",
13
"type": "10-K",
14
"act": "34",
15
"fileNo": "000-24498",
16
"filmNo": "25670492",
17
"sic": "6282 Investment Advice"
18
}
19
],
20
"auditType": "financialStatements",
21
"report": {
22
"reportTitle": "Report of Independent Registered Public Accounting Firm",
23
"addressedTo": "the Shareholders and Board of Directors Diamond Hill Investment Group, Inc.",
24
"companyName": "Diamond Hill Investment Group, Inc.",
25
"consolidationScope": "and subsidiaries",
26
"fiscalYearEnd": "2024-12-31",
27
"comparativeYearEnd": "2023-12-31",
28
"auditPeriodsDescription": "for each of the years in the three-year period ended December 31, 2024",
29
"auditedStatements": [
30
"Consolidated Balance Sheets",
31
"Consolidated Statements of Income",
32
"Consolidated Statements of Shareholders' Equity and Redeemable Noncontrolling Interest",
33
"Consolidated Statements of Cash Flows"
34
],
35
"opinionType": "unqualified",
36
"reasonsForModifiedOpinion": [],
37
"reportingFramework": "US GAAP",
38
"reportingFrameworkOther": "",
39
"auditingFramework": "PCAOB",
40
"auditingFrameworkOther": "",
41
"basisForOpinionPresent": true,
42
"auditScope": [
43
"We conducted our audits in accordance with the standards of the PCAOB.",
44
"Our audits included performing procedures to assess the risks of material misstatement of the consolidated financial statements.",
45
"We evaluated the accounting principles used and significant estimates made by management."
46
],
47
"internalControlAuditPerformed": true,
48
"goingConcernFlag": false,
49
"goingConcernReason": "",
50
"emphasisOfMatterPresent": false,
51
"explanatoryParagraphs": [],
52
"camsPresent": true,
53
"noCamsStatementPresent": false,
54
"cams": [
55
{
56
"topic": "Evaluation of the assets under management data used in the calculation of investment advisory fee revenue",
57
"accountsOrDisclosures": ["Note 2"],
58
"reason": "There is a high degree of auditor judgment required to perform procedures to address the Company's use of multiple IT systems to maintain the AUM data.",
59
"procedures": [
60
"We evaluated the design and tested the operating effectiveness of certain internal controls related to the critical audit matter.",
61
"We involved IT professionals with specialized skills and knowledge, who assisted in the testing of application and related general IT controls relevant to the IT systems used to maintain AUM data."
62
]
63
}
64
],
65
"auditorFirmName": "KPMG LLP",
66
"auditorPcaobId": "185",
67
"auditorIsPcaobRegistered": true,
68
"auditorIndependenceStatement": true,
69
"auditorTenureStartYear": "2012",
70
"auditorLocation": {
71
"city": "Columbus",
72
"stateOrRegion": "Ohio",
73
"country": "United States"
74
},
75
"reportSignedBy": "KPMG LLP",
76
"reportSignedAt": "2025-02-26"
77
}
78
}
ICFR Audit Data API
The ICFR Audit Data API provides structured data extracted from audit reports on internal control over financial reporting (ICFR) submitted by SEC-regulated entities. For instance, use this endpoint to retrieve ICFR audits for specific publicly traded companies (e.g., use the ticker symbol TSLA to list all ICFR reports for Tesla), or to access ICFR audits for registered investment companies (e.g., by using the CIK identifier).
Request Parameters
To query the ICFR audit reports database, send a POST request with a JSON payload to the following endpoint:
https://api.sec-api.io/audit-reports/icfr
The request should include the following parameters:
query(string) - The search criteria in the formatfield:valuedefining thefieldto search in and thevalueto search for in this field. Boolean operators (AND,OR,NOT), range queries across date and number fields, wildcards (*) and search expression grouping are fully supported. Thequeryis written in Lucene syntax. Examples:entities.ticker:AAPLentities.cik:4568report.materialWeaknessIdentified:true AND filedAt:[2019-01-01 TO 2022-12-31]
from(integer) - Pagination control to specify the starting position of the results. Default is0, with a maximum value of10,000, which also represents the upper limit of results that can be returned perquery. To paginate through results, increment thefromvalue accordingly - for instance, setting from to50retrieves results from the 51st to the 100th transaction, assuming asizeparameter of50. If total results exceed 10,000, consider refining the search criteria to reduce the result set. A common method is to use a date range filter on thefiledAtfield, such asfiledAt:[2021-01-01 TO 2021-01-31], to paginate through all results for January 2021 by progressively increasing thefromvalue (0, 50, 100, etc.). For subsequent months like February 2021, update the query tofiledAt:[2021-02-01 TO 2021-02-28]and repeat the pagination process.size(integer) - The number of results to be returned in one response. Default:50. Max:50.sort(array of objects) - Specifies the field by which results should be sorted. By default, results are sorted byfiledAtin descending order, starting with the most recent audit report:[{ "filedAt": { "order": "desc" } }].
Request Examples
Find all ICFR audits expressing a material weakness
Find all ICFR audit reports that identified one or more material weaknesses between 2019 and 2022.
1
{
2
"query": "report.materialWeaknessIdentified:true AND filedAt:[2019-01-01 TO 2022-12-31]",
3
"from": "0", // increase by 50 on each request to paginate results
4
"size": "50",
5
"sort": [{ "filedAt": { "order": "desc" } }]
6
}
Search Query Examples
The following list demonstrates different query examples that can be used to search ICFR audits by various criteria.
| Query Example | Description |
|---|---|
entities.cik:1524513 | Find all historical ICFR audit reports of iShares U.S. ETF Trust by its CIK. |
entities.ticker:TSLA | Find all ICFR audit reports of Tesla using its ticker symbol. |
report.materialWeaknessIdentified:true | ICFR audits that identified one or more material weaknesses. |
report.controlFramework:COSO AND report.icfrOpinionType:adverse | ICFR audits using COSO framework with adverse opinion. |
report.icfrEffective:false | ICFR audits where internal control over financial reporting is not effective. |
report.auditorPcaobId:34 OR report.auditorPcaobId:238 | Find all ICFR audits performed by auditor with PCAOB ID 34 (Deloitte) or 238 (PWC). |
Response Structure
The ICFR Audit Data API returns a JSON response containing an array of audit report objects that match the search criteria specified in the request. Each audit report object includes the following fields:
id(string) - Unique identifier of the audit report. This can be used to retrieve the full text of the report via the Download Audits API endpoint.accessionNo(string) - Accession number of the SEC filing containing the audit report.formType(string) - Type of SEC form in which the audit report is filed, e.g., "10-K", "20-F".filedAt(string) - Filing datetime, in formatYYYY-MM-DDTHH:MM:SS±hh:mm, e.g. "2025-11-06T06:04:13-05:00".entities(array of objects) - List of entities associated with the filing.cik(string) - Central Index Key of the entity, e.g. "320193". Leading zeros are omitted.ticker(string) - Stock ticker symbol of the entity, e.g. "AAPL".name(string) - Name of the entity, e.g. "Apple Inc.".fileNo(string) - SEC file number of the filing series, e.g. "001-36743".filmNo(string) - SEC film number of the filing, e.g. "251455927".fiscalYearEnd(string) - Fiscal year end of the entity, in format MMDD, e.g. "1231" representing December 31.stateOfIncorporation(string) - State or jurisdiction where the entity is incorporated, e.g. "DE" for Delaware.irsNo(string) - IRS number of the entity, e.g. "942458364".sic(string) - Standard Industrial Classification code and description of the entity, e.g. "2834 Pharmaceutical Preparations".
seriesAndClassesContractsInformation(array of objects) - Information about series and classes of contracts if applicable.series(string) - Series ID, e.g. "S000001297"name(string) - Name of the series or class, e.g. "Growth Fund".classesContracts(array of objects) - List of classes or contracts within the series.classContract(string) - Class/Contract ID, e.g. "C000011787".name(string) - Name of the class or contract, e.g. "Class I Growth Shares".ticker(string) - Ticker symbol of the class or contract, e.g. "GROWTI".
auditType(string) - Type of audit. Possible values:financialStatements,icfr.report(object) - Information extracted from the ICFR audit report.reportTitle(string) - Title of the report, e.g. "Report of Independent Registered Public Accounting Firm"addressedTo(string) - To whom the report is addressed, e.g. "the Board of Directors and Shareholders of DSS, Inc."companyName(string) - Name of the audited entity, e.g. "DSS, Inc."consolidationScope(string) - Indicates consolidated financials, e.g. "and its subsidiaries"controlFramework(string) - ICFR framework. Possible values:COSO,CoCo,Other. IfOther, specify the framework incontrolFrameworkOther.controlFrameworkOther(string) - Name of the control framework ifOthercontrolFrameworkVersion(string) - Version of the control framework, if any, e.g. "2013" for COSO 2013controlDate(string) - Date in format YYYY-MM-DD, e.g. "2024-12-31"icfrOpinionType(string) - Type of ICFR opinion. Possible values:Unqualified,Qualified,Adverse,Disclaimer.icfrEffective(boolean) -trueif ICFR is effective,falseotherwise.scopeLimitationPresent(boolean) -trueif scope limitation paragraph exists,falseotherwise.scopeLimitationDescriptions(array of strings) - Descriptions of distinct scope limitations mentioned in the report. Empty array if none.materialWeaknessIdentified(boolean) -trueif one or more material weaknesses are identified,falseotherwise.materialWeaknesses(array of objects)title(string) - Title of the material weakness, e.g. "Inadequate Segregation of Duties"affectedAccountsOrProcesses(string) - Affected accounts or processes, e.g. "Revenue Recognition Process"description(string) - Description of the material weakness, e.g. "Lack of proper review and approval of journal entries"remediationStatus(string) - Remediation status, e.g. "Remediated as of March 15, 2025"
auditingFramework(string) - Auditing framework. Possible values:PCAOB,AICPA,ISA,Canadian GAAS,Other. IfOther, specify the framework inauditingFrameworkOther.auditingFrameworkOther(string) - Name of the auditing framework ifOthermanagementReportReferenced(boolean) -trueif management's report on ICFR is referenced,falseotherwise.independenceStatementPresent(boolean) -trueif independence statement is present,falseotherwise.basisForOpinionPresent(boolean) -trueif "Basis for Opinion" section is present,falseotherwise.proceduresSummaryPresent(boolean) -trueif summary of procedures is present,falseotherwise.definitionsLimitationsPresent(boolean) -trueif definitions and limitations section is present,falseotherwise.futurePeriodLimitationsPresent(boolean) -trueif future period limitations section is present,falseotherwise.fsOpinionReferenced(boolean) -trueif the auditor's opinion on the financial statements is referenced,falseotherwise.fsOpinionType(string) - Type of financial statement opinion. Possible values:Unqualified,Qualified,Adverse,Disclaimer.auditorFirmName(string) - Auditor firm name, e.g. "PricewaterhouseCoopers LLP"auditorPcaobId(string) - PCAOB registration number if mentioned, e.g. "238"auditorIsPcaobRegistered(boolean) -trueif PCAOB registration number is mentioned or if it explicitly states PCAOB registration,falseotherwise.auditorLocation(object)city(string) - City of auditor from signature block, e.g. "Jericho"stateOrRegion(string) - State or region of auditor from signature block, e.g. "New York"country(string) - Country of the auditor, inferred from city and state if not mentioned.
reportSignedBy(string) - Name of the signing auditor from signature blockreportSignedAt(string) - Signature date in format YYYY-MM-DD, e.g. "2025-03-31"
Response Examples
Example 1: Adverse ICFR Opinion and Material Weakness Identified
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{
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"id": "519f857362db10722fd17387924d5217",
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"accessionNo": "0000950170-25-029211",
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"formType": "10-K",
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"filedAt": "2025-02-27T17:06:47-05:00",
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"entities": [
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{
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"companyName": "BigCommerce Holdings, Inc. (Filer)",
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"cik": "1626450",
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"ticker": "CMRC",
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"fiscalYearEnd": "1231",
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"stateOfIncorporation": "DE",
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"fileNo": "001-39423",
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"irsNo": "462707656",
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"sic": "7372 Services-Prepackaged Software",
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"filmNo": "25680524"
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}
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],
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"auditType": "icfr",
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"report": {
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"reportTitle": "Report of Independent Registered Public Accounting Firm",
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"addressedTo": "the Stockholders and the Board of Directors of BigCommerce Holdings, Inc.",
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"companyName": "BigCommerce Holdings, Inc.",
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"consolidationScope": "",
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"controlFramework": "COSO",
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"controlFrameworkOther": "",
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"controlFrameworkVersion": "2013",
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"controlDate": "2024-12-31",
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"icfrOpinionType": "adverse",
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"icfrEffective": false,
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"scopeLimitationPresent": false,
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"scopeLimitationDescriptions": [],
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"materialWeaknessIdentified": true,
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"materialWeaknesses": [
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{
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"title": "Material weakness related to information technology general controls",
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"affectedAccountsOrProcesses": "User access and program change management for information systems",
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"description": "Deficiency in internal control over financial reporting that could result in material misstatement.",
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"remediationStatus": ""
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}
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],
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"auditingFramework": "PCAOB",
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"auditingFrameworkOther": "",
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"managementReportReferenced": true,
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"independenceStatementPresent": true,
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"basisForOpinionPresent": true,
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"proceduresSummaryPresent": true,
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"definitionsLimitationsPresent": true,
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"futurePeriodLimitationsPresent": false,
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"fsOpinionReferenced": true,
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"fsOpinionType": "unqualified",
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"auditorFirmName": "Ernst & Young LLP",
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"auditorPcaobId": "42",
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"auditorIsPcaobRegistered": true,
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"auditorLocation": {
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"city": "Austin",
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"stateOrRegion": "Texas",
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"country": "United States"
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},
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"reportSignedBy": "Ernst & Young LLP",
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"reportSignedAt": "2025-02-27"
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}
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}
Example 2: Ineffective ICFR with Material Weakness
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{
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"id": "fce74e2dade6ccf7be89db06b0735032",
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"accessionNo": "0001906324-25-000035",
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"formType": "10-K",
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"filedAt": "2025-02-27T16:01:54-05:00",
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"entities": [
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{
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"companyName": "QuidelOrtho Corp (Filer)",
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"cik": "1906324",
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"ticker": "QDEL",
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"fiscalYearEnd": "0101",
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"fileNo": "001-41409",
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"irsNo": "874496285",
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"sic": "2835 In Vitro & In Vivo Diagnostic Substances",
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"filmNo": "25678528"
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}
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],
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"auditType": "icfr",
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"report": {
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"reportTitle": "REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM",
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"addressedTo": "the Stockholders and the Board of Directors of QuidelOrtho Corporation",
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"companyName": "QuidelOrtho Corporation",
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"consolidationScope": "",
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"controlFramework": "COSO",
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"controlFrameworkOther": "",
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"controlFrameworkVersion": "2013",
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"controlDate": "2024-12-29",
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"icfrOpinionType": "adverse",
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"icfrEffective": false,
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"scopeLimitationPresent": false,
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"scopeLimitationDescriptions": [],
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"materialWeaknessIdentified": true,
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"materialWeaknesses": [
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{
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"title": "Material weakness related to revenue, accounts receivable and accrued rebates",
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"affectedAccountsOrProcesses": "revenue, accounts receivable and accrued rebates",
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"description": "Undue reliance on information generated from certain software solutions and design and operating deficiencies related to management review controls.",
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"remediationStatus": ""
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},
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{
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"title": "Material weakness related to deferred tax assets",
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"affectedAccountsOrProcesses": "deferred tax assets",
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"description": "Insufficient controls over the evaluation of all available evidence to assess realizability of deferred tax assets.",
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"remediationStatus": ""
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}
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],
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"auditingFramework": "PCAOB",
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"auditingFrameworkOther": "",
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"managementReportReferenced": true,
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"independenceStatementPresent": true,
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"basisForOpinionPresent": true,
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"proceduresSummaryPresent": true,
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"definitionsLimitationsPresent": true,
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"futurePeriodLimitationsPresent": false,
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"fsOpinionReferenced": true,
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"fsOpinionType": "unqualified",
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"auditorFirmName": "Ernst & Young LLP",
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"auditorPcaobId": "42",
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"auditorIsPcaobRegistered": true,
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"auditorLocation": {
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"city": "San Diego",
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"stateOrRegion": "California",
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"country": "United States"
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},
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"reportSignedBy": "Ernst & Young LLP",
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"reportSignedAt": "2025-02-27"
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}
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}
Example 3: ICFR Audit with Scope Limitation and Material Weaknesses
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{
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"id": "6aef77ab8ad107b100be0440fe9dd004",
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"accessionNo": "0001558370-19-002047",
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"formType": "10-K",
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"filedAt": "2019-03-14T18:13:18-04:00",
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"entities": [
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{
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"companyName": "Camping World Holdings, Inc. (Filer)",
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"cik": "1669779",
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"ticker": "CWH",
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"fiscalYearEnd": "1231",
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"stateOfIncorporation": "DE",
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"fileNo": "001-37908",
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"irsNo": "811737145",
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"sic": "5500 Retail-Auto Dealers & Gasoline Stations",
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"filmNo": "19682291"
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}
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],
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"auditType": "icfr",
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"report": {
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"reportTitle": "REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM",
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"addressedTo": "the Stockholders and the Board of Directors of Camping World Holdings, Inc.",
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"companyName": "Camping World Holdings, Inc.",
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"consolidationScope": "and subsidiaries",
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"controlFramework": "COSO",
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"controlFrameworkOther": "",
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"controlFrameworkVersion": "2013",
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"controlDate": "2018-12-31",
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"icfrOpinionType": "adverse",
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"icfrEffective": false,
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"scopeLimitationPresent": true,
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"scopeLimitationDescriptions": [
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"Management excluded from its assessment the internal control over financial reporting at the Company's recently acquired businesses in 2018."
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],
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"materialWeaknessIdentified": true,
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"materialWeaknesses": [
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{
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"title": "Insufficiency of Accounting Resources",
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"affectedAccountsOrProcesses": "Accounting department resources",
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"description": "The Company did not attract, develop, and retain sufficient accounting department resources with appropriate knowledge and expertise.",
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"remediationStatus": ""
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},
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{
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"title": "Controls over the Accounting for Income Taxes",
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"affectedAccountsOrProcesses": "Income taxes",
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"description": "The Company's management review controls to ensure the appropriate accounting for income taxes were not designed or operating effectively.",
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"remediationStatus": ""
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}
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],
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"auditingFramework": "PCAOB",
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"auditingFrameworkOther": "",
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"managementReportReferenced": true,
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"independenceStatementPresent": true,
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"basisForOpinionPresent": true,
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"proceduresSummaryPresent": true,
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"definitionsLimitationsPresent": true,
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"futurePeriodLimitationsPresent": false,
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"fsOpinionReferenced": true,
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"fsOpinionType": "unqualified",
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"auditorFirmName": "Deloitte & Touche LLP",
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"auditorPcaobId": "34",
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"auditorIsPcaobRegistered": true,
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"auditorLocation": {
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"city": "Los Angeles",
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"stateOrRegion": "California",
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"country": "United States"
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},
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"reportSignedBy": "Deloitte & Touche LLP",
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"reportSignedAt": "2019-03-14"
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}
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}
Download Audit Reports API
The Download Audit Reports API allows for retrieving the full text of individual audit reports, both financial statement and ICFR, in plain text format. Use this endpoint to download the complete auditor's report using the unique id returned by the Financial Statement Audits Data API or ICFR Audit Data API.
Request & Response
To retrieve a full audit report, send a GET request to the following endpoint, replacing <REPORT_ID> with the actual report ID (id):
https://api.sec-api.io/audit-reports/content/<REPORT_ID>
- Method:
GET - Request Format: URL with report ID path parameter
- Response Format:
text/plain(full report content)
Example Request
Download Camping World's 2019 ICFR audit report with ID 6aef77ab8ad107b100be0440fe9dd004.
https://api.sec-api.io/audit-reports/content/6aef77ab8ad107b100be0440fe9dd004?token=YOUR_API_KEY
Example Response
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REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
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To the Stockholders and the Board of Directors of
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Camping World Holdings, Inc. and subsidiaries
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Opinion on Internal Control over Financial Reporting
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We have audited the internal control over financial reporting of Camping World Holdings, Inc. and subsidiaries (the “Company”) as of December 31, 2018, based on criteria established in Internal Control — Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). In our opinion, because of the effect of the material weaknesses identified below on the achievement of the objectives of the control criteria, the Company has not maintained effective internal control over financial reporting as of December 31, 2018, based on criteria established in Internal Control — Integrated Framework (2013) issued by COSO.
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We have also audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the consolidated financial statements as of and for the year ended December 31, 2018, of the Company and our report dated March 14, 2019, expressed an unqualified opinion on those financial statements.
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As described in Management's Annual Report on Internal Control over Financial Reporting, management excluded from its assessment the internal control over financial reporting at the Company's recently acquired businesses in 2018, comprised of eight dealerships (the “Excluded Acquisitions”), and whose financial statements constitute $65.5 million and $(7.4) million of total and net assets, respectively, as of December 31, 2018 and $74.7 million and $3.3 million of revenues and net income, respectively, for the year then ended. Accordingly, our audit did not include the internal control over financial reporting at the Excluded Acquisitions.
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Basis for Opinion
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The Company's management is responsible for maintaining effective internal control over financial reporting and for its assessment of the effectiveness of internal control over financial reporting, included in the accompanying Management's Annual Report on Internal Control over Financial Reporting. Our responsibility is to express an opinion on the Company's internal control over financial reporting based on our audit. We are a public accounting firm registered with the PCAOB and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.
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We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether effective internal control over financial reporting was maintained in all material respects. Our audit included obtaining an understanding of internal control over financial reporting, assessing the risk that a material weakness exists, testing and evaluating the design and operating effectiveness of internal control based on the assessed risk, and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion.
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Definition and Limitations of Internal Control over Financial Reporting
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A company's internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. A company's internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the company's assets that could have a material effect on the financial statements.
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Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.
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Material Weaknesses
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A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the Company's annual or interim financial statements will not be prevented or detected on a timely basis. The following material weaknesses have been identified and included in management's assessment:
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Insufficiency of Accounting Resources - As required by COSO Principle 4, under the Control Environment Component, the Company did not attract, develop, and retain sufficient accounting department resources with appropriate knowledge and expertise commensurate with the Company's corporate structure and financial reporting requirements to effectively operate internal controls over financial reporting. As a result of the lack of sufficient and appropriate resources, the Company's control activities in certain process or control areas did not operate effectively. Areas where we identified deficiencies resulting from the lack of sufficient accounting department resources included (1) the review of asset activity and valuations, (2) the appropriate assignment of resources for the review of certain accounting analyses and associated journal entries, and (3) the financial statement presentation and disclosure review process. In aggregate we have deemed these deficiencies to be a material weakness.
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Management also identified a material weakness in the design and operation of the review of certain dealership finance and insurance product cancellation reserves resulting from the lack of sufficient and appropriate resources.
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Controls over the Accounting for Income Taxes - The Company's management review controls to ensure the appropriate accounting for income taxes, including the calculation and realization of deferred income tax assets, were not designed or operating effectively.
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These material weaknesses were considered in determining the nature, timing, and extent of audit tests applied in our audit of the consolidated financial statements as of and for the year ended December 31, 2018, of the Company, and this report does not affect our report on such financial statements.
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/s/ Deloitte & Touche LLP
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Los Angeles, California
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March 14, 2019
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