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Using the Mutual Fund Current Engagements database
Users who want to learn about the Mutual Fund Current Engagements database.
No special access or permissions are required.
The Mutual Fund Current Engagements database provides comprehensive data on current auditor relationships for '40 Act filer funds at the fund level, including information on auditor tenure, changes, and trends over time.
1. Understanding the database coverage
The database covers data on current auditor relationships for '40 Act filer funds at the fund level, providing information on who audits who, the tenure of those relationships, and changes and trends over time.
Each record contains information on the fund, including:
- Series number
- Class tickers and names
- Fund type
- Current auditor and its affiliate
- Auditor since date (tenure)
Per Securities and Exchange Commission (SEC) requirements, this includes all '40 Act filers and may include some '34 Act filers.
2. Identifying common uses
The Mutual Fund Current Engagements database supports various business activities:
- Easily identify the auditor of funds to support market intelligence and business development activities
- Segment the market by fund type, location, total investments, and more
- Benchmark auditor-client relationships by auditor tenure and monitor non-audit fees
The database is available online and as data feeds [Feed81] with the relevant subscription.
Note: Saved Search Alert and Daily Summary Email features are not available for this database.
3. Understanding the collection methodology
In the Mutual Fund Current Engagements database, current auditor information is based on audit opinion data.
The opinion data is sourced from the following form types:
- N-CSR
- N-CSR/A
- 10-K
- 10-K/A
Certain financial information is sourced from third-party vendors.
4. Searching the database
The Mutual Fund Current Engagements search page offers the following filters:
| 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, CIK Code, or Fund Series Number | Filter results to a specific population | Registrant CIK Series Number Class Tickers | Yes |
| Include Inactive Funds? | Select whether to include inactive funds or not | Active | No |
| Total Investments | Filter by total investments indicated in a fund’s schedule of investments | Total Investment | Yes |
| Fund Type | Filter by fund type | Fund Type | Yes |
| Fund Location | Filter by fund location | State County | Yes |
| Auditor Location | Filter by auditor location | Auditor City Auditor State Code Auditor State Name Auditor State Region | No |
| Auditor Tenure | Filter by length of time during which the current auditor has audited the fund | Auditor Tenure (Years) | Yes |
5. Viewing and exporting results
Results can be viewed at the bottom of the page.
The following are accessible through clicking the respective hyperlinks:
- Mutual Fund Current Engagements Data Dictionary download
- CSV file downloads of the results
- Overview of mutual fund
- Auditor profiles
All fields available in the CSV are defined in the Data Dictionary.