Step 1 of 5: Identity
SEC Filings & Disclosure
Governance, audit committee & PCAOBEvaluate, review, approve, and record auditor independence, fee, tenure, and audit-committee evidence.
Basis: Audit and assurance
/sec/startSecurities Exchange Act of 1934; Regulations S-K, S-X, S-T; 17 CFR Parts 229, 232, 240, 249
5 steps, completed in order. Each step is validated against the schema before the next unlocks.
Step 1 of 5
ScreenSEC › SEC Workflows › External-auditor independence assessmentstep 1
Complete the Identity fields. Each value is validated against the schema before the next step unlocks.
Domain entity ID (required)
entityIdThe organisation or system this record is about — lowercase with dashes, e.g. acme-corp-hq. Pick one you have used before, or type a new id to create it.
Registrant CIK (required)
cikEnter registrant cik. An example value is "0001234567".
Step 2 of 5
ScreenSEC › SEC Workflows › External-auditor independence assessmentstep 2
Complete the Auditor fields. Each value is validated against the schema before the next step unlocks.
Independent accountant (required)
auditFirmNameEnter independent accountant.
Fiscal year (required)
fiscalYearEnter fiscal year.
First audited fiscal year (required)
firstAuditedFiscalYearEnter first audited fiscal year.
Step 3 of 5
ScreenSEC › SEC Workflows › External-auditor independence assessmentstep 3
Complete the Independence fields. Each value is validated against the schema before the next step unlocks.
Independence state (required)
independenceStateEnter independence state.
Independence assessed on (required)
independenceAssessedAtEnter independence assessed on.
Basis for the independence conclusion (required)
independenceBasisEnter basis for the independence conclusion.
Step 4 of 5
ScreenSEC › SEC Workflows › External-auditor independence assessmentstep 4
Complete the Fees fields. Each value is validated against the schema before the next step unlocks.
Fees by category (required)
feesEnter fees by category.
Non-audit services pre-approved by the committeeoptional
nonAuditServicesPreApprovedEnter non-audit services pre-approved by the committee.
Step 5 of 5
ScreenSEC › SEC Workflows › External-auditor independence assessmentstep 5
No manual input is captured here: this step is completed from the preceding sections or by the platform.
No manual inputs in this step.
Continue with the next guide in this framework's table of contents.
Record dated committee composition, derive independence and financial-expert facts, link controlling SOX evidence, obtain separated approval, and preserve the reviewed disclosure assessment.
Read guide Governance, audit committee & PCAOBEvaluate, review, approve, and record auditor registration and report-eligibility evidence.
Read guide Governance, audit committee & PCAOBDocument the approved restatement trigger, covered executives and compensation, recovery calculation, recovery or permitted impracticability evidence, annual-report disclosures, and governance approval without substituting a score for the issuer's determination.
Read guide