Does this decide whether a registrant met SEC requirements?

No. It is an informational research planner and queue aid. It is not legal advice, an official SEC determination, investment advice, or an auditor-quality judgment.

Does the tracker fetch EDGAR filings automatically?

No. It runs in the browser and uses issuer, date, status, source URL, and exhibit facts entered by the visitor.

Trust Leak Toolkit

Free SEC letter-status planner

SEC Former Accountant Letter Tracker

Track former-accountant letter status, Exhibit 16.1 follow-up, and source-linked amendment planning for Form 8-K Item 4.01 auditor-change research rows.

Track letter status Disclosure checklist Evidence pack builder Deadline calculator Sources

Disclosure: This browser-only planner is for informational public-filing research. It is not legal advice, an official SEC service, investment advice, a securities recommendation, or an auditor-quality score. Verify item-specific obligations with counsel and official SEC materials.

Search Intent

For teams looking up Item 304(a)(3), former accountant letter status, Exhibit 16.1 follow-up, and auditor-change amendment planning after an Item 4.01 filing.

Source Basis

SEC Form 8-K points Item 4.01 to Regulation S-K Item 304, and eCFR Section 229.304 describes the former-accountant letter request and filing workflow.

Output

A source-linked Markdown note, CSV row, letter-status plan, and follow-up target that can connect to the watchlist and evidence-pack workflow.

Browser-only tracker

Track Former Accountant Letter Follow-Up

Issuer Registrant name from the filing. 1

Ticker / CIK Optional watchlist identifier. 2

Item 4.01 filing date Form 8-K filed or accepted date. 3

Former-accountant letter status Use the filing package and exhibit index. 4

Letter receipt date Optional date the former accountant letter was received. 5

Custom SEC closure dates Optional YYYY-MM-DD values, comma-separated. 6

SEC source URL Filing index, 8-K, amendment, or exhibit page. 7

Exhibit reference Usually Exhibit 16.1 when present. 8

Former-accountant response Keep this tied to the actual letter language. 9

Concern or mismatch areas Use exact source-backed notes, or write none. 10

Next research step Source-backed follow-up after letter review. 11

Letter tracker actions: 0

Use The Letter Tracker Without Overclaiming

1. Start With The Filing Package

Open the Form 8-K, exhibit index, and any Form 8-K/A before marking a letter present or missing.

2. Separate Filed, Received, And Unknown

A letter can be filed with the initial report, unavailable at filing, received later, or still unreviewed. Keep those statuses separate.

3. Treat Dates As Planning Signals

The generated targets help prioritize source review. Do not use them as an accusation of lateness or a legal conclusion.

4. Export A Source Row

Copy the CSV row into the watchlist, then use the evidence-pack builder after the letter text and source URL are verified.

Source Notes

SEC Form 8-K identifies Item 4.01 as the accountant-change item and points to Regulation S-K Item 304. eCFR Section 229.304 describes the former accountant letter request and exhibit workflow. This tracker is a source-review aid, not a legal interpretation.

SEC Form 8-K PDF 17 CFR 229.304 at eCFR Auditor-change watchlist template Auditor-change disclosure checklist Auditor-change evidence pack builder