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Understanding the Benefit plan database
Who is this article for?Users who want to learn about the Benefit plan - Opinions database.
No elevated permissions are required.
1. General overview
- The Audit Analytics Benefit Plan – Opinions database includes all SEC registrants that have disclosed their auditor's report on benefit plan financial statements since 2000.
- This encompasses all '33 and '34 Act filers as per SEC requirements.
- Form AP
- The PCAOB mandates registered audit firms to submit Form AP, revealing the names of engagement partners and other firms involved in public company audits.
- Form AP data spans filings from 1 February 2017 to present.
2. Common uses
-
- Know who audits benefit plans
- Monitor benefit plan market share for your business development needs
- Track going concerns year-over-year
- Identify differences between auditors of benefit plan opinions and company financial statements
- Includes the signing partner(s) information in compliance with Form AP
The Benefit Plan – Opinions database is available online, through WRDS, and through data feeds with the relevant subscription.
- Saved Search Alert: Yes
- Daily Summary Email: No
3. Collection methodology
- The financial data points are matched on fiscal year end date.
- This data is sourced from form types 11-K and 11-K/A.
- Each row represents the data concerning the auditor’s opinion.
4. Searching
The Benefit Plan – Opinions search page offers the following filters:
| Name | Description | Data Dictionary Field(s) | Sort By? |
|---|---|---|---|
| Filter by Auditor | Filter by opinions for a specific auditor or group of auditors | Auditor | Yes |
| Search by Ticker or CIK Code | Filter results to a specific population |
CIK Code Ticker
|
Yes |
| Market Index | Filter by principal exchange | Market | No |
| Search by Keyword | Search for opinion containing keyword. | N/A | No |
| Going Concern | Filters for records where the going concern assumption has been qualified by the auditor | Going Concern | No |
| Fiscal Year | Filter by fiscal year | N/A | No |
| Market Cap | Filter by a range of companies’ market caps | Market Cap ($) | Yes |
| Revenues | Filter by a range of companies’ revenue | Revenue ($) | Yes |
| Search Industries | Filter by companies’ industry(s) |
SIC Code NAICS Code |
No |
| Company Location | Filter by current business address location(s) |
State Name Region County |
Yes |
| Auditor Location | Filter by auditor location |
Auditor City Auditor State Code Auditor State Name Auditor State Region |
Yes |
| Fiscal Year Ended | Filter by a range of opinions to return on |
Month Ended (Ideal) Year Ended (Ideal) |
Yes |
| Signature Date | Filter by a range of opinions to return on filing dates | Filter by a range of opinions to return on auditor signature dates. | Yes |
5. Results
- View results at the bottom of the page.
- Access the following via hyperlinks:
- Download Benefit Plan Audit Opinions Data Dictionary
- CSV file downloads of results
- Download Opinions or Form AP data
- Definitions for all CSV fields are in the Data Dictionary
- Overview of individual company profiles
- Auditor profiles
- Filing type (opens opinion text for a specific entry)
- View all opinions for a company on its overview profile.
6. Additional information
- If you're merging the two CSVs, the ‘Audit Opinion Key’ will link Form AP data to the corresponding opinion data.
- Opinion text is accessible with a Data Feeds subscription, WRDS access, or via a custom data request.