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Triage screen. Item 4.01 + Item 4.02 disclosure templates. Final filings require outside SEC counsel review.
ITEM 4.01 + ITEM 4.02 + REG S-K ITEM 304

Auditor Change Disclosure Tool

8 questions about the auditor change. Resignation vs dismissal, disagreements, reportable events, restatement triggers. Get a Form 8-K Item 4.01 disclosure template, prior-auditor letter checklist, and Item 4.02 non-reliance trigger evaluation.

Email me the full report + the monthly From the Filing Seat note

Get the monthly From the Filing Seat note: one practical SEC/GAAP insight from the filing seat. No spam.

Honest limits: Auditor changes are disclosure events under Form 8-K Item 4.01 (4 business days) and may trigger Item 4.02 non-reliance disclosure if the change relates to prior-period financial statement reliability. This tool generates draft templates and a checklist; it does NOT replace outside SEC counsel review, the prior auditor's letter under Reg S-K Item 304(a)(3), or audit committee minutes documenting the change rationale. For hands-on support: Reach out.
What this tool does NOT do:
  • Generate the prior auditor's Reg S-K Item 304(a)(3) letter. The prior auditor writes that, not you
  • Evaluate whether new auditor's PCAOB registration is current
  • Audit committee minutes documenting selection process
  • Engagement letter / fee negotiation with successor auditor
  • Form 8-K/A amendment timing if prior auditor's letter is delayed
  • Coordination with lender / debt covenant notification requirements