Product methodology
Restatement & Auditor-Change Tracker
Source contract, normalization path, entity-graph join, refresh posture, and publication limits for this Branmoor product.
Status
Pending. This product is pending. The methodology page is published first so the source contract and join path are visible before Branmoor represents the product as live.
Distribution Scope
Nationwide; TN filers; Nashville audit red flags
Product Question
Flags restatements and auditor changes.
Primary Sources
- SEC EDGAR Item 4.01/4.02, 8-K, 10-K/A. — Primary-source input for the pending product methodology
Entity-Graph Join
`edgar_cik`, auditor entity, accession number.
Publication Rule
Branmoor does not treat raw public records as the product. A surface is publishable only when the source record is dated, normalized, source-linked, and joined to the relevant Branmoor entity identifiers with enough confidence to state the limits of the result.
Current Methodology Note
Pending methodology. Source contract: SEC EDGAR Item 4.01/4.02, 8-K, 10-K/A. Records will be normalized into the Branmoor entity graph. Join path: `edgar_cik`, auditor entity, accession number. The public preview will publish only after Branmoor can state source cadence, lineage, and coverage limits.
Limits
Coverage follows the underlying source. Missing state portals, gated APIs, PDF-only filings, suppressed fields, lagged agency refreshes, and entity-name ambiguity can all limit product completeness. Pending products are not marketed as live until those limits are documented on the product surface.