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Using the Benefit Plan database
Who is this article for?
Users who want to learn about the Benefit Plan database.
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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 APThe 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.
1. 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
2. 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.
3. 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 |
4. 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.
5. 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.