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Understanding the Late Filer database
Who is this article for?User who want to learn about the Late Filer database.
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1. General overview
- The Audit Analytics Late Filer database includes all SEC registrants that have submitted an NT-* filing since 1 January 2000.
- A late filing notification is required when a company cannot submit its 10-K, 11-K, or 20-F on time.
- After filing the SEC form NT 10-K, the company must submit its 10-K within 15 days.
- This report must be filed within 90 days of the fiscal year-end.
- This includes all '33 and '34 Act filers as per SEC requirements.
2. Common uses
-
- Evaluate financial reporting quality
- Track companies since 2000 that missed filing deadlines
- Identify late filings due to accounting issues
- Categorise late filings by reasons like lack of staff or information
- Assess the impact of delays on financial reporting
The Late Filers database is accessible online via WRDS and data feeds with a subscription.
- Saved Search Alert: Yes
- Daily Summary Email: No
3. Collection methodology
- The Late Filer dataset includes all SEC registrants (both foreign and domestic).
- Data is from the following forms: Annual & Quarterly NT, NTN, NTF (10-K, 10-K/A, 10-Q, 10-Q/A, 20-F, 20-F/A, 6-K, NCSR, NSAR).
- Note: NTN filings, controlled by the SEC, indicate late filing of Form 12B-25.
4. Searching
- The Late Filer search page includes these filters:
- ** Financial data for the latest available quarter.
| Name | Description | Data Dictionary Field(s) | Sort By? |
|---|---|---|---|
| Filter by Auditor | Filter 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 for principal exchange | Market | No |
| Search Narrative by Keyword | Search for text containing keyword | N/A | No |
| Registrant anticipates a significant change in results (Item 4.3) | Indicates the registrant marked “Yes” section IV (3) | Part 4.3 | No |
| Select general reason | Classification of the reasons listed in Part IV (3), the narrative for the late filing | Reasons | No |
| Select additional reason | Additional classification of the reasons listed in Part IV (3), the narrative for the late filing | Reasons | No |
| Filings | Indicates the SEC form from which the data’s information has been obtained | Filing | No |
| Market Cap | Filter by a range of market capitalization as of stock price date | Market Cap ($) | Yes |
| Revenue | Filter by a range of past year’s total revenue | Revenue ($) | Yes |
| Search Industries | Filter by companies’ industry(s) | N/A | No |
| Company Location | Filter by current business address location(s) |
State Name State Region County City |
No |
| File Date | Filter by a range of filing dates | Source Date | Yes |
| Period Ended | Period ended date for which the late filing corresponds | Period Ended | Yes |
5. Results
- View results at the bottom of the page.
- Click the links below for access:
- Download Late Filers Data Dictionary
- Download CSV files of results
- Definitions for all CSV fields are in the Data Dictionary
- Filing type (shows non-timely filing text for an entry)
- View all filings for a company on its overview profile.
Note: That late filer text is available with a Data Feeds subscription or WRDS access, or as a custom data request.