Heat Maps · SEC filers
Audit & Governance Flags
What a CPA reads first, across the SEC-filing watchlist companies: the auditor’s opinion on internal control, auditor changes, non-reliance and late-filing notices, SEC staff comment letters, the non-audit share of fees, two accounting screens, and the governance reading. Shading is the company’s rank among the filers shown, darker means more to read. Click a cell for the words and the filings.
Annual reports read on 2026-10-18; disclosure feed and governance files as dated on each company page.
How to read it
Internal control is the opinion sentence in the latest annual report (the standard wording of an effective or not-effective opinion); no opinion means the cover says the auditor did not attest, which smaller and newly listed filers are allowed. Red filings counts 8-K Item 4.01 (auditor change) and 4.02 (non-reliance on earlier statements) and NT late-filing notices in the disclosure window; SEC comment letters counts staff letters (UPLOAD) on EDGAR. Non-audit fees is audit-related, tax and other fees over total fees, from the proxy’s fee table (or Item 16C of a 20-F), shown only when the rows add up to the total. Stock pay and accruals come from the XBRL figures of the last fiscal year. Tier 1 and Tier 2 findings, insider sales and votes against come from the governance reading on each company page, which is model-drafted.
None of these is a verdict. A comment letter is routine for a large filer, a high non-audit share can be one-off deal work, and a Tier 1 finding grades how much a feature could hurt a shareholder, not wrongdoing.
Source
Each company’s latest annual report on EDGAR (XBRL cover, audit opinion and going-concern sentences, critical audit matters, fee table), its filing index on EDGAR, its XBRL figures and the governance reading on its company page.