Adverse auditor attestations on the state of internal controls at public companies made a bit of a comeback in 2018 after a brief retreat.
A coming report from research firm Audit Analytics will say 6 percent of accelerated filers received adverse findings from auditors on the state of their internal control over financial reporting in 2018 financial statements. That represents an increase of nearly 1 percentage point over the 5.2 percent of accelerated filers who received the same marks in 2017, which was 1.5 percentage points lower than in 2016.
