Audit Analytics review of going concern opinions for the past 12 years. The number of new going concerns is at an all-time low of 545. Conversely, the number of companies improving well enough to shed their going concern status is also at a low. 18 percent of auditor opinions filed for fiscal year end 2011 will contain a qualification. 2011 is estimated to receive 2,658 going concerns, a decrease of 268 from the year prior. Much more is contained in this report.