This report highlights Audit Analytics review of going concern opinions for the past 15 years. For 2014, estimates indicate that 15.8% of audit opinions will express an uncertainty with respect to the auditor’s going concern assumption. As of July 14, 2014, the SEC received 435 new going concerns for FY 2014 and this figure results in an estimated amount of 530 total new going concerns for 2014. In addition to new going concerns, Audit Analytics identified companies that filed a going concern one year but not the following year. Much more is contained in this report.