A worked example
One real account, from raw filings to the row a customer reads. The values below are read at render time from the same query the Texas preview runs, so nothing here can go stale without the date beside it changing.
- Raw filings. Two Single Audit reports for Permian Basin Regional Council on Alcohol and Drug Abuse of ODESSA: audit year 2025 and the prior comparable year.
- Detected signal.
FAC_PRIMARY_AUDITOR_CHANGED — The most recently observed Single Audit filing names a different primary auditor than the prior comparable filing. - The three numbers. The opportunity signal scores what changed, the fit score scores how closely the account matches a nonprofit audit practice, and confidence states how sure the underlying identification is. Together they produce the label Strong fit.
- Evidence. the filing on app.fac.gov, plus the expenditure figure $1,422,392 as reported on it.
- What the reader does next. Open the filing, read the findings, and decide. What this is not: a statement that this organization is dissatisfied, is changing auditor, or is procuring services.
The three numbers on every account
ICP Fit (0-100) is how closely an account matches a nonprofit audit practice's ideal profile. It is a weighted sum of components, each scored from the filing itself.
ICP Fit weights| Component | Weight |
|---|
| Geography | 18 |
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| Entity Type | 12 |
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| Federal Expenditure Band | 30 |
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| Audit Complexity | 28 |
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| Program Count | 12 |
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| Firm Specific | 0 |
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Firm Specific is 0 in this published default, because likeness to a firm's own portfolio means nothing until that portfolio has been observed. Once a subscriber links its firm and the filings of the last three audit years name it on at least 5 organizations in its territory, its fit gives 15 points to likeness to those organizations (expenditure band, NTEE group, state, entity type) and takes them from the federal expenditure band, so the weights still total 100. A firm that sets its own weights keeps them.
Federal expenditure band subscore| Federal awards expended | Subscore |
|---|
| $0 to $999,999 | 0.2 |
| $1,000,000 to $2,999,999 | 0.6 |
| $3,000,000 to $9,999,999 | 1.0 |
| $10,000,000 to $49,999,999 | 0.8 |
| $50,000,000 to no upper limit | 0.4 |
Opportunity Signal (0-100) reflects what changed, inferred from the filings. Signals come in four tiers: S is explicit demand (an open audit or accounting RFP), A is a direct change (auditor changed, first single audit, entered the threshold, a different paid preparer on Form 990), B is a change in complexity (federal spend growth, new findings, a jump in Form 990 accounting fees, revenue or assets) and T is timing (a new, resubmitted or not-yet-observed FAC filing, fiscal year-end). A and B signals add 3 points per severity unit and each T signal adds 3. An open RFP is never added into this number: accounts with one are listed first, earliest deadline first, as explicit demand.
Confidence is HIGH, MEDIUM or LOW. It describes how sure the underlying identification is, for example whether two audit years were matched by auditor EIN or by normalized firm name. A comparison we cannot make confidently is suppressed, not guessed.
Signal rules
The rules are deterministic and versioned. There is no model score and no prediction.
Signal rules, model version 2.0| Signal | Tier | Severity | Rule |
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| Open audit RFP | S | 5 | An RFP is OPEN, its proposal deadline is today or later, and it was checked against the issuer's page within the last 14 days. |
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| Open single audit RFP | S | 5 | The same rule, where the services requested include a single audit. |
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| Open accounting RFP | S | 5 | The same rule, where the services requested are accounting or bookkeeping. |
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| Open tax & audit RFP | S | 5 | The same rule, where the services requested include Form 990 or Form 5500 work. |
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| Auditor changed | A | 4 | The organization has canonical reports for two consecutive audit years and the primary auditor on the later one differs from the prior observed year. When an auditor EIN is missing we compare normalized firm identity and require a confidence of at least 0.9; below that the signal is suppressed rather than guessed. |
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| First single audit | A | 4 | This is the organization's first report in the dataset and that first audit year is 2017 or later (2016 is the dataset floor). |
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| Entered threshold | A | 3 | The organization was at or above the single audit threshold in the latest year and below it in the prior year. The threshold is $1,000,000 for fiscal years beginning on or after 2024-10-01 and $750,000 before it. |
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| Paid preparer changed (990) | A | 3 | The paid preparer firm named on the organization's latest e-filed Form 990 or 990-EZ differs from the one on its prior filing, the two tax periods end at most 15 months apart, and both returns name a firm. Firms are compared by EIN when both returns carry one, otherwise by normalized name. It says who prepared the return, not who is engaged today. |
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| Federal spend growth | B | 3 | Federal awards expended grew to at least 1.5x the prior year and by at least $500,000. |
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| New material weakness | B | 3 | A material weakness is disclosed in the latest year and was not in the prior year. |
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| New significant deficiency | B | 3 | A significant deficiency is disclosed in the latest year and was not in the prior year. |
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| New material noncompliance | B | 3 | Material noncompliance is disclosed in the latest year and was not in the prior year. |
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| Repeat finding | B | 2 | The report records at least one repeat finding for that audit year. |
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| Going concern | B | 2 | A going concern disclosure is recorded on the latest audit year. |
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| Accounting fees jumped (990) | B | 2 | Accounting fees on Form 990 Part IX line 11c are at least 1.5x the prior filing and at least $10,000 higher, both reported, with tax periods at most 15 months apart. |
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| Revenue or assets moved sharply (990) | B | 2 | On the latest Form 990, total revenue differs from the prior year by at least 50% and $250,000, or total assets differ from the beginning of the year by at least 50% and $500,000. |
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| New FAC submission | T | 1 | The Federal Audit Clearinghouse accepted a report within the last 60 days. |
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| Resubmitted | T | 1 | A later version of a previously accepted report was observed. |
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| Fiscal year-end within 90 days | T | 1 | The next anniversary of the organization's observed fiscal year end is 90 days away or less. This is context, not an event. |
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| Next FAC filing not yet observed | T | 2 | The statutory window has passed for the year after the latest observed report (fiscal year end plus one year plus 9 months) and no later report has been observed. This states what has and has not been observed, nothing more. |
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| Same auditor on 7+ reports | T | 1 | The latest report and the ones before it, in consecutive audit years, name the same audit firm at least 7 times, counted the way the account page counts its run (a re-spelled firm name continues it). Only for a latest report within the last two complete audit years. It does not mean a review or procurement is planned. |
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| FAC accepted 9+ months after year end | T | 1 | The Clearinghouse accepted the latest report more than 275 days after the fiscal year end it covers. The deadline is the earlier of 30 days after the auditor's report or 9 months after year end, so this says when the report was accepted, not whose delay it was. |
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| Auditor's reports often accepted 9+ months after year end | T | 1 | Among the nonprofit reports of the last complete audit year that name the firm on the latest report (at least 5), 30% or more were accepted more than 275 days after year end. It describes the firm, not this organization. |
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What each signal means
The same six answers for every signal, generated from the one definition file the site, the report and the data dictionary all read.
Auditor changed
- What is compared
- The most recently observed Single Audit filing names a different primary auditor than the prior comparable filing.
- Why a CPA firm may want to review it
- It is recent, public provider movement in your territory.
- What it does not mean
- It does not mean the organization is currently seeking another auditor or is running a procurement.
- Evidence you can open
- Both filings on app.fac.gov, the audit year of each, and the name observed on each.
- Signal name in the export
FAC_PRIMARY_AUDITOR_CHANGED- Where it appears
- The ranked preview, the Territory Report, the digest and the data dictionary — all reading this one definition.
First single audit
- What is compared
- A Single Audit filing appears for this organization for the first time in the comparison history AuditRadar holds.
- Why a CPA firm may want to review it
- A first single audit usually means new federal funding and new compliance work.
- What it does not mean
- “First observed” is not proof that no earlier audit exists outside the available records.
- Evidence you can open
- The filing on app.fac.gov and the audit year it was accepted for.
- Signal name in the export
NEW_SINGLE_AUDIT_RECORD- Where it appears
- The ranked preview, the Territory Report, the digest and the data dictionary — all reading this one definition.
Entered threshold
- What is compared
- Federal expenditures moved from below to at or above the Single Audit threshold that applies to that fiscal year — $750,000 for a fiscal year beginning before October 1, 2024 and $1,000,000 for one beginning on or after it.
- Why a CPA firm may want to review it
- The organization has entered Single Audit scope for the first time in the observed period.
- What it does not mean
- It does not mean the organization missed a requirement, or that it is looking for a new firm.
- Evidence you can open
- The expenditure total on each filing and the fiscal year each covers.
- Signal name in the export
CROSSED_SINGLE_AUDIT_THRESHOLD- Where it appears
- The ranked preview, the Territory Report, the digest and the data dictionary — all reading this one definition.
Federal spend growth
- What is compared
- Federal expenditures on the latest filing are at least 1.5 times the prior comparable filing, and the increase is at least $500,000. Figures are nominal, as reported.
- Why a CPA firm may want to review it
- A larger federal program footprint usually means more major programs to audit.
- What it does not mean
- It does not mean the current engagement is at risk or that the audit fee has changed.
- Evidence you can open
- The expenditure totals on both filings, with the year each covers.
- Signal name in the export
FEDERAL_EXPENDITURE_GROWTH- Where it appears
- The ranked preview, the Territory Report, the digest and the data dictionary — all reading this one definition.
New material weakness
- What is compared
- The latest filing reports a material weakness that was not reported in the prior comparable filing.
- Why a CPA firm may want to review it
- A new material weakness is a change in the control environment the next audit has to address.
- What it does not mean
- It does not mean the audit was performed poorly, nor that the organization wants a different auditor.
- Evidence you can open
- The findings section of both filings on app.fac.gov.
- Signal name in the export
NEW_MATERIAL_WEAKNESS- Where it appears
- The ranked preview, the Territory Report, the digest and the data dictionary — all reading this one definition.
New significant deficiency
- What is compared
- The latest filing reports a significant deficiency that was not reported in the prior comparable filing.
- Why a CPA firm may want to review it
- It is a public, dated change in what the auditor reported about internal control.
- What it does not mean
- It does not mean the organization broke a rule, or that it is changing auditor.
- Evidence you can open
- The findings section of both filings on app.fac.gov.
- Signal name in the export
NEW_SIGNIFICANT_DEFICIENCY- Where it appears
- The ranked preview, the Territory Report, the digest and the data dictionary — all reading this one definition.
New material noncompliance
- What is compared
- The latest filing reports material noncompliance that was not reported in the prior comparable filing.
- Why a CPA firm may want to review it
- Compliance findings add scope to the following year's single audit.
- What it does not mean
- It does not mean an enforcement action exists, or that the organization is procuring audit services.
- Evidence you can open
- The findings section of both filings on app.fac.gov.
- Signal name in the export
NEW_MATERIAL_NONCOMPLIANCE- Where it appears
- The ranked preview, the Territory Report, the digest and the data dictionary — all reading this one definition.
Repeat finding
- What is compared
- A finding reported in the prior comparable filing is reported again in the latest one.
- Why a CPA firm may want to review it
- A repeated finding is a condition the organization has not yet resolved.
- What it does not mean
- It does not mean the auditor failed, or that the organization is looking for a different firm.
- Evidence you can open
- The findings section of both filings on app.fac.gov.
- Signal name in the export
NEW_REPEAT_FINDING- Where it appears
- The ranked preview, the Territory Report, the digest and the data dictionary — all reading this one definition.
Open audit RFP
- What is compared
- A solicitation for audit services is published on the issuer's own website, with a deadline quoted from that page.
- Why a CPA firm may want to review it
- It is the one signal on this list in which the organization has stated the need itself.
- What it does not mean
- A listing here is not an invitation, a shortlist, or a statement that your firm may bid.
- Evidence you can open
- The issuer's own page, the sentence the deadline was quoted from, and the date it was last checked.
- Signal name in the export
AUDIT_RFP_OPEN- Where it appears
- The ranked preview, the Territory Report, the digest and the data dictionary — all reading this one definition.
Open single audit RFP
- What is compared
- A solicitation that names a single audit or Uniform Guidance audit is published on the issuer's own website, with a deadline quoted from that page.
- Why a CPA firm may want to review it
- The scope is stated by the issuer rather than inferred from a filing.
- What it does not mean
- A listing here is not an invitation, a shortlist, or a statement that your firm may bid.
- Evidence you can open
- The issuer's own page, the sentence the deadline was quoted from, and the date it was last checked.
- Signal name in the export
SINGLE_AUDIT_RFP_OPEN- Where it appears
- The ranked preview, the Territory Report, the digest and the data dictionary — all reading this one definition.
Same auditor on 7+ reports
- What is compared
- The latest Single Audit filing and the six or more before it, in consecutive audit years, name the same audit firm.
- Why a CPA firm may want to review it
- A long observed run tells you which accounts a competitor has held for years, before any change is public.
- What it does not mean
- It does not mean the organization is reviewing its auditor, has a rotation policy, or plans a procurement.
- Evidence you can open
- Each filing on app.fac.gov, its audit year and the firm named on it.
- Signal name in the export
LONG_OBSERVED_TENURE- Where it appears
- The ranked preview, the Territory Report, the digest and the data dictionary — all reading this one definition.
FAC accepted 9+ months after year end
- What is compared
- The Clearinghouse accepted the latest filing more than 275 days after the fiscal year end it covers.
- Why a CPA firm may want to review it
- How long a report takes is one of the questions an organization may weigh at its next auditor selection.
- What it does not mean
- It does not say whose delay it was or that a deadline was missed, and it does not mean the organization is seeking another auditor.
- Evidence you can open
- The filing on app.fac.gov with its fiscal year end and its FAC acceptance date.
- Signal name in the export
FAC_ACCEPTED_AFTER_9_MONTHS- Where it appears
- The ranked preview, the Territory Report, the digest and the data dictionary — all reading this one definition.
Auditor's reports often accepted 9+ months after year end
- What is compared
- Among the nonprofit filings of the last complete audit year that name this firm (at least five), 30% or more were accepted more than 275 days after year end.
- Why a CPA firm may want to review it
- It describes the firm on the latest filing, which is context when you meet the organization.
- What it does not mean
- It does not describe this organization’s own filing, and it does not say why any report took that long.
- Evidence you can open
- The count of that firm's filings and of those accepted after 275 days, for the audit year stated.
- Signal name in the export
AUDITOR_AFTER_9_MONTHS_SHARE- Where it appears
- The ranked preview, the Territory Report, the digest and the data dictionary — all reading this one definition.
Data sources
- Federal Audit Clearinghouse - single audit filings, refreshed weekly. The search interface is at app.fac.gov and the bulk data through the FAC public API.
- 2 CFR part 200, subpart F - the rule that creates the filings, including the single audit threshold and the submission deadline.
- IRS Form 990 series e-file data - the two most recent e-filed Form 990 or 990-EZ returns of each nonprofit in the Clearinghouse data, refreshed weekly: accounting fees, the paid preparer, revenue, expenses, assets, liabilities and the Part XII audit answers, as filed.
- Publicly posted solicitations, read from the issuer's own page or document. Nothing behind a login or a paywall is collected.
Every public dataset built from these sources, with an example page, its CSV, the CC BY 4.0 license and how to cite it: nonprofit audit data for journalists and researchers.
Last verified: 2026-09-24
Refresh cadence
FAC data is rebuilt weekly. Solicitations are checked against the issuer's own page on every crawl, at least weekly, and an RFP stays listed as OPEN only while it has been checked against the issuer's page within the last 14 days and its deadline has not passed. Every row carries the date it was last checked. A subscriber can report a problem with a listed RFP; it is hidden until the next check.
Coverage: what a blank means
A missing value is never silently turned into a zero. Each field carries a coverage status.
Coverage statuses| Status | Meaning |
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| REPORTED_VALUE | The source printed a value and we show it. |
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| REPORTED_ZERO | The source printed zero. We show "$0 reported", never a bare $0. |
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| NOT_AVAILABLE_IN_SOURCE | The field was blank in the source. We show "Not available". |
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| NOT_APPLICABLE | The field does not apply to this row. |
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| SUPPRESSED_OR_NOT_PUBLIC | The source withheld the value. |
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| PARSER_ERROR | The source value could not be read as a number or a date. |
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| AMBIGUOUS | The source value was contradictory, for example an EIN that is not nine digits. |
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Why some firms and states have no page
A directory page is published only when there is enough observed data on it to be worth reading, and a page that does not clear its threshold is marked noindex and kept out of the sitemap rather than published thin. Nothing is hidden because of what it says; the rules below are about how much was observed, not about which firm it was.
- A firm gets a page when it was named as the auditor on at least 2 nonprofit single audits in the two most recent audit years we hold. A firm observed once is real, but one filing is not a track record a nonprofit can compare against.
- A state gets a page when at least 10 firms were observed auditing nonprofits there. Below that the list is too short to choose from, and publishing it would imply those are the only firms in the state.
- The national directory itself appears once at least 20 firms clear the firm threshold.
- An RFP page appears when the state has at least one open solicitation we checked against the issuer's own page, or recent closed ones to show. An empty RFP page would say nothing except that we looked.
Each of these pages prints its own numerator and denominator, so you can see how much was left out rather than having to trust that nothing was.
Claims policy
We describe the public record and when it changed. We never state that an organization intends to change providers, that an engagement is ending, or who audits an organization today. The wording is fixed: "most recently observed auditor", "observed on FAC report", "appears to have entered", and a last-checked date on every RFP. Counts on a firm page are filings in which that firm is listed as auditor. They are not a client list and do not describe any engagement that is in place now.
What AuditRadar is
- A territory view of public Single Audit records.
- A change detector across audit years.
- A ranked review queue with the evidence attached.
- A monitor for public audit solicitations.
- A workflow your firm can act on.
What AuditRadar is not
- A list of organizations that want a new auditor.
- A prediction of who will change auditor.
- A lead list with purchase intent.
- A replacement for professional judgment.
- A source of private or non-public information.
Corrections
If a row is wrong, email support@getauditradar.com with the page URL. Firms may ask for their directory page to be removed and we honour that.