Articles

Long reads built from the filings: each one counts what the verified record holds, quotes the regulator's own text, and says how every number was made. Newest first within each subject.

Auditor changes (Item 4.01)

Changing auditors in 2026: the Item 4.01 record, countedEvery Form 8-K Item 4.01 auditor change filed in 2026 that the record holds, counted by month, by how the old engagement ended and by how fast the 8-K followed.November 15, 2026. 3 charts. 9 minute read.

Restatements and non-reliance (Item 4.02)

Restatements in 2026: what Item 4.02 non-reliance filings show, countedThe 2026 Form 8-K Item 4.02 filings in the record, counted: who concluded non-reliance, which periods, whether the auditor was consulted, how fast they filed.November 11, 2026. 4 charts. 9 minute read.

CFO changes counted from Item 5.02

CFO turnover: CFO changes counted from Item 5.02 filings, by month and kindEvery verified Form 8-K Item 5.02 CFO filing since June 1, 2026, counted by month, by kind and by industry division, and why the record gives no turnover rate.November 15, 2026. 3 charts. 8 minute read.

Filer status and deadlines

The audit report and the auditor's role

What an auditor does at a public company, from the audit report to the Item 4.01 filingThe auditor of a US public company, followed through its filings: the audit report in the 10-K, the internal control attestation and the Item 4.01 8-K.November 15, 2026. 3 charts. 10 minute read.

SOX, internal control and material weakness

SOX compliance in the annual report: where sections 302, 404 and 906 appear in a real 10-KWhere each Sarbanes-Oxley provision lands in a 10-K: the 302 certifications, the 404 reports in Item 9A and the 906 statement, tallied across roster 10-Ks.November 15, 2026. 2 charts. 8 minute read.

Officers and signers in SEC filings

Principal executive officer: the definition, and who signs for the company in a 10-KWhat the SEC rules mean by principal executive officer, who must sign a 10-K and in which capacity, and how the roster's 10-Ks print each capacity, counted.November 15, 2026. 3 charts. 8 minute read.

Governance disclosures

Insider trading policies in 10-K filings: Exhibit 19, Item 408(b) and what roster companies filedHow many roster 10-Ks attach an Exhibit 19 insider trading policy, how many point to an earlier filing instead, and which topics the attached policies cover.November 12, 2026. 2 charts. 11 minute read.

Reading the filings

Item 5.02 in practice: twenty real CFO filings, annotated paragraph by paragraphTwenty Form 8-K Item 5.02 CFO filings from October 2026, picked by a stated rule, each excerpt marked with the clause of Item 5.02 that asks for its words.November 15, 2026. 2 charts. 8 minute read.

Shorter pieces: the studies answer one question each with a chart, and the guides explain the rules behind CFO filings.