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MAcc at Moore: SEC's EDGAR

Overview of accounting research for MAcc students at USC's Moore School of Business

What is EDGAR?

EDGAR is the database of filings received by the SEC. They are made public for investor use with the goal of protecting investors and restoring confidence in U.S. capital markets.

Which companies must file?

U.S. Companies that-

  • Trade securities on U.S. stock exchanges
  • Have more than $10 million in assets whose stock is held by more than 500 owners
  • Private companies with more than 500 shareholders or have made a public debt offering more than $1 million

Foreign companies that trade on U.S. stock exchanges.

What is not available in EDGAR?

  • Documents that are not permitted to be filed electronically
  • Documents filed in EDGAR on a voluntary basis (for example, company annual reports)

Guidance from SEC on EDGAR


The SEC provides free online public access to all of it's filings through the Next-Generation EDGAR System.

Options/screens for searching filings:

Simple Company Search: by Company Name or Ticker

Comprehensive Search: By Company, Filing type, Location, Industry code, etc.