SSJ 50310225P0014_Redacted.pdf

Web Accessible Data requirements The service shall provide at least twenty years of information in, at minimum, the following categories:

Auditor information

Current and historical auditor for each SEC registrant Auditor fees paid to each independent auditor by fiscal year, including restated fees.

Auditor changes and reasons for each change categorized and tagged to a detailed taxonomy.

Text of auditor’s opinion, benefit plan opinion, and if auditor’s opinion qualified as a going concern.

PCAOB registration information

Restatements and Late Filings Information

Non-timely filers with related issues Form 8-K Section 4.02 non-reliance disclosures and restatements (including stealth restatements) Restatement issues shall be categorized and tagged to a detailed taxonomy

Sarbanes-Oxley Disclosure Information

Auditor opinions and management assessments of internal controls over financial reporting with related issues

Management assessments of disclosure controls, categorized and tagged to detailed taxonomy of material weaknesses, deficiencies, and related issues

Company Information

Accelerated filer status disclosures Director and officer changes, current and historical IPO information Users shall have the ability to view summary information for individual companies that includes red flag warning indicators to help identify potential issues where a deeper investigation may be warranted.

Broker-Dealer Information

Location Assets Current auditor PCAOB registration information Accounting and professional fees Form x-17a-5 information from the audited annual reports.

The service shall provide at least twelve years of data in the following category:

Registered Investment Advisor Information

Location

Assets under management Compensation Related parties Current auditor Form ADV information

The service shall provide at least twenty years of information, in at minimum, the following categories:

Accounting and Auditing Enforcement Releases

Auditors named as respondent in enforcement action.

Type of violation Outcomes of respondent orders, financial penalty amount, bars, prohibition, suspension, and reinstatements Summary of all releases related to specific violation.

Audit Firm Events

Name changes PCAOB registration ID changes Splits and mergers & acquisitions

Accounting quality risk matrix

Red flag events relating to accounting quality, internal controls, and governance.

Analysis of notable, significant, critical events, and anomalies.

The service shall provide at least 15 years of information, in at minimum, the following category Adjustments:

Track correction of error in prior financial statement that do not materially affect past or present financials.

Web-accessible Platform Delivery Requirements The service shall provide the information via a searchable web-accessible interface with the ability to download the data to Excel. The interface shall provide the capability to easily search for companies. It shall display a company overview of the following information, and the ability to limit searches by combining one or more of these elements:

Auditor Type of filing Filing date range Restatement period range Market capitalization range Revenues range Company location (including state and region) Industry Ticker CIK code

Users shall be provided the capability to receive email alerts for the following events, and warning alerts for anomalies that may be indicative of fraud, within one day of filing submission to the SEC’s EDGAR system:

Auditor changes Financial restatements and non-reliance disclosures Late filings Going concern opinions Adverse Sarbanes-Oxley Section 404 Internal Controls Adverse Sarbanes-Oxley Section 302 Internal Controls

Users shall be provided the capability to access analysts’ reports of trends and disclosure issues on topics such as non-GAAP, Critical Audit Matters, accounting estimates and restatements.

Data Feed Requirements The SEC requires that the data outlined above, along with the data described below, be provided as a data feed for import into SEC systems.

Data on legal cases filed in federal district court for matters involving audit firms and matters involving public companies disclosed to the SEC as material pending litigation

Information about securities class action cases and SEC actions SEC Comment Letters searchable by company, disclosure issues, persons and text.

Tax Footnotes disclosed in the footnotes of SEC registrants including their effective tax rates, deferred taxes, current taxes and acquired tax benefits.

Accounting Estimates Changes disclosed in an annual or quarterly filing.

An accounting quality risk matrix with results highlighting potential earnings management and other issues.

The web-accessible service shall be licensed for 78 users for public company information, 24 users for Accounting and Oversight information, and 20 users for broker-dealer and registered investment advisor information.

The data feed shall be licensed for enterprise-wide access.

The estimated value for the base year is . The total estimated value for the contract (5 years) is .

4. AN IDENTIFICATION OF STATUTORY AUTHORITY PERMITTING SOLE

SOURCE ACQUISITION

FAR subpart 13.5 in accordance with 41 U.S.C. § 1901.

5. A DEMONSTRATION OF CONTRACTOR’S UNIQUE QUALIFICATIONS OR THE

NATURE OF THE ACQUISITION REQUIRES USE OF THE AUTHORITY CITED

The Ives Group, Inc. is the only source that provides current and historical auditor and compliance information in a database format, categorized using a taxonomy, for all U.S.

public companies that are SEC registrants, broker-dealers, and registered investment advisers as required by the SEC.

Audit Analytics is the only service that tracks and analyzes all the following required elements: at least twenty (20) years of auditor information and restatements and late filings information, at least twenty (20) years of Sarbanes-Oxley disclosure information and broker-dealer information, and at least twelve (12) years of registered investment advisor information. In addition, Audit Analytics provides a taxonomy of issues associated with the categories it analyzes. This taxonomy is developed by their analysts and not available from any other source. The Ives Group developed and owns the propriety software and algorithms that are used in these products.

Without access to Audit Analytics, SEC staff investigations, issue spotting and analysis would be greatly impacted. The lack of consolidated information would strain resources and create inefficiencies in workflows including increased inaccuracies.

6. A DESCRIPTION OF EFFORTS MADE TO ENSURE THAT OFFERS ARE

SOLICITED FROM AS MANY POTENTIAL SOURCES AS IS PRACTICABLE,

INCLUDING WHETHER A NOTICE WAS OR WILL BE PUBLICIZED AS REQUIRED

BY SUBPART 5.2 AND, IF NOT, WHICH EXCEPTION UNDER 5.202 APPLIES

The SEC Office of Acquisitions posted a synopsis on SAM.gov – Contract Opportunities on January 27, 2025 to provide notification that the SEC intends to award a sole source procurement to Ives Group Inc. in accordance with FAR 5.201. No responses were received by the due date.

7. A DETERMINATION BY THE CONTRACTING OFFICER THAT THE

ANTICIPATED COST TO THE GOVERNMENT WILL BE FAIR AND REASONABLE

The Contracting Officer determines the pricing will be fair and reasonable based on comparison with market research, available published price listings, and past awards for a contractual effort with a similar scope.

8. A DESCRIPTION OF THE MARKET RESEARCH CONDUCTED (SEE PART 10)

AND THE RESULTS OR A STATEMENT OF THE REASON MARKET RESEARCH

WAS NOT CONDUCTED

Knowledgeable individuals within the SEC were consulted and research was conducted on the Internet. Based on this research and the recommendation of those consulted, it was concluded that Ives Group has the unique technical capabilities unavailable elsewhere in the market. Ives Group’s Audit Analytics content is extracted from SEC filings and comment letters. Other products that provide SEC filings were reviewed, and they do not provide all the search functionality, filters, reports, and analysis that Audit