This report highlights Audit Analytics review of going concern opinions for the past 14 years. For 2013, estimates indicate that 16.6% of audit opinions will express an uncertainty with respect to the auditor’s going concern assumption. As of July 4, 2014, the SEC received 420 new going concerns for FY 2013 and this figure results in an estimated amount of 505 total new going concerns for 2013. 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.