Tuesday, November 27, 2007

Sources of pre-1992 financial information for public companies

A number of auditing students are doing assignments dealing with audit failures.
Some are looking for financial filings by the companies prior to the beginning of the SEC's Edgar system. (For some companies, this was 1992, for all companies, it was 1994.) Some of the companies which had audit failures were not publicly traded. The questions the students are being asked to answer for these companies do not focus on the financials.

Among the sources available are:

If the companies were in the Fortune 500, microfiche on the 3rd floor.

Lexis-Nexis Academic. Click sources. Enter AICPA in the search box on the right.
This brings up a listing of the AICPA's financial information for companies. Individual years may be selected, or all years. Then, one can search for the company. The results are the financial statements and footnotes from the companies' filngs.

Older Moody's manuals and ValueLine, the call numbers of which may be found through CUNY+.


A number of our database, such as Thomson Research, removes filings if the company is no longer publicly traded.

Please let me know if you have any questions.

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