Who is this article for?

Users who need to understand what entities and data are covered in the platform.

Subscription is required.

Ideagen Audit Analytics covers public companies filing with the SEC, SEDAR, and European exchanges, plus specialized entities through OIA modules, with data accessible via the online platform, data feeds, or WRDS.

1. What entity is covered?

Ideagen Audit Analytics primarily covers public companies that file with the SEC, including domestic filers, foreign private issuers, and smaller reporting companies. Coverage also extends to entities in specialized databases, including fund registrants (40 Act filers), broker-dealers, bank holding companies, ERISA benefit plans, non-profit single audit entities, registered investment advisers, and private funds. Regional databases cover public companies filing with SEDAR (Canada) and listed companies on EEA, UK, and Switzerland exchanges (Europe).

The specific entity types available depend on which databases you have access to. For a full list of databases and what they cover, see the Database Catalog on the Ideagen Audit Analytics website or the search guides available on Luminate.

Note:

deagen Audit Analytics does not cover private companies in its core SEC databases. Coverage is based on regulatory filings, so entities must file with the SEC, SEDAR, or a European exchange to be included. Some OIA modules - such as Non-Profit Single Audit and ERISA Benefit Plans - cover entities that are not publicly traded but are still subject to regulatory audit requirements.

To check if a specific entity is covered:

1. Search by company name or CIK on the platform.
2. Review the results to see if the entity appears in the system.
3. Contact us if you are unsure whether a particular entity type is covered.

2. Am I able to access historical data?

Most Ideagen Audit Analytics databases contain historical data, though coverage start dates vary by database.

For the specific historical coverage of a database, refer to the search guide for that database on Luminate or the Database Catalog on the Ideagen Audit Analytics website. Coverage dates are also noted in the data dictionaries available for download from each database's search page.

3. Why am I seeing multiple rows for the same company?

Most Ideagen Audit Analytics databases are event-based, with each row representing a specific event, filing, or reporting period. For example, there is one Audit Fees row per auditor per fiscal year, one Restatement row per event, and one Auditor Change row per event. Thus, multiple rows for the same company are normal.

The unit of observation varies by database. Check the search guide or data dictionary for each database to understand what defines a unique record.

4. How can I access the data?

Ideagen Audit Analytics data is available through three access methods:

• Online platform (auditanalytics.com) - A web-based search interface where you can filter, browse, and download data. It includes database search, company and audit firm profiles, saved search alerts, and the Audit Quality Risk Matrix. 
• Data feeds - Large structured text files delivered via SFTP. Feeds are designed for clients who load data into their own systems, automate analysis, or build applications. Feeds may include fields and data not available on the platform.
• Wharton Research Data Services (WRDS) - A third-party platform used primarily by universities that provides its own query interface built on top of Ideagen Audit Analytics data feeds. You must have an Ideagen Audit Analytics subscription to access Ideagen Audit Analytics data through WRDS. For WRDS-specific questions, see the WRDS documentation area.

5. What is the data update frequency?

Ideagen Audit Analytics data is updated on a rolling basis as analysts process regulatory filings. The frequency varies by database and depends on filing volume and complexity.

Data feeds and the online platform are updated daily. WRDS is updated quarterly, so there may be a lag between when data is available on the platform or in feeds and when it appears in WRDS.

For questions about the update cadence for a specific database, contact us.

6. What are Foreign Private Issuers?

Foreign Private Issuers (FPIs) are non-US entities granted specific reporting relief under SEC rules. In Ideagen Audit Analytics, FPIs are identified by their filing forms: they use 20-F (annual report) and 6-K (current report) instead of the domestic 10-K and 10-Q. Canadian cross-listed issuers may file on 40-F.

FPI status impacts data coverage, as their different disclosure rules mean some fields may be missing or vary compared to domestic filers. Certain databases may have less complete FPI data depending on filing requirements.

Note

Some FPIs voluntarily choose to file using domestic form types (10-K, 10-Q, 8-K). These filers cannot be distinguished from domestic filers in Ideagen Audit Analytics data.

To filter your population by FPI status:

1. Filter by form type in your search or download.
2. Include or exclude form types 20-F, 6-K, and 40-F as needed.
3. Contact us for questions about FPI coverage in a specific database.