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Viewing the Comment Threads database
Who is this article for?Users who want to learn about the Comment Thread database.
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1. General overview
- The Audit Analytics Comment Threads database organises SEC comment letters into threads of numbered comments, responses, and follow-up questions between the SEC staff and registrants.
- These threads document the SEC's initial comment to the final resolution of accounting and legal issues.
- This dataset includes a selection of questions and answers from Russell 3000 companies, large accelerated filers, and accelerated filers.
2. Common uses
-
- Search by company, location, industry, market cap, or citation
The Comment Threads database is available online via WRDS and data feeds with the appropriate subscription.
- Saved Search Alert: No
- Daily Summary Email: No
3. Collection methodology
- The Comment Threads dataset is collected by tracking the letters between the letter analyst and the SEC and combining them into a thread.
- This data is sourced from the following form types: UPLOAD, CORRESP
4. Searching
- The Comment Threads search page offers 2 unique methods of searches.
- Rules & Regulations has the following filters:
| Name | Description | Data Dictionary Field(s) | Sort By? |
|---|---|---|---|
| Search Comments/Responses | Filter for a specific auditor or group of auditors. | Auditor | No |
| Accounting Rules | Filter by various accounting rules | Comment Letters Issues | No |
| Legal Rules | Filter by various legal rules | Comment Letters Issues | No |
- Advanced Filters has the following filters:
| Name | Description | Data Dictionary Field(s) | Sort By? |
|---|---|---|---|
| Market Cap | Filter by a range of companies’ market caps. | Market Cap ($) | No |
| Revenue | Filter by a range of companies’ revenue. | Revenue ($) | No |
| Letter Date |
|
Question Letter Date Answer Letter Date |
No |
| Letter Type |
Filter by form type filed which contains question
Filter by form type filed which contains answer |
Question Form Key Answer Form Key |
No |
| Market Index | Filter for Market Index | N/A | No |
| Filter by Company Location | Filter by current business address location(s) |
State Name Region County |
No |
| Filter by Industry | Filter by companies’ industry(s) |
SIC Code NAICS Code |
No |
| Filter by Referenced Filings/Sections | Filter by section within the referenced filing |
Question Form Sections Answer Form Sections |
No |
| Filter by Current Auditor | Filter by name of last known auditor of record | Current Auditor Name | No |
| Search by Ticker or CIK Code | Filter results to a specific population. (Paste either Tickers or CIK Codes into box.) |
CIK Code Ticker |
Yes |
5. Results
- View results at the bottom of the page.
- Access the following via the hyperlinks:
- Download Comment Threads Data Dictionary
- CSV file downloads of results
- All CSV fields are defined in the Data Dictionary
- Overview of individual company profiles
- Link to comment thread