There is no way to get a list of companies with pending Securities and Exchange Commission (SEC) investigations for accounting fraud, as all SEC investigations are confidential.
The SEC investigates violations of federal securities laws as well as SEC regulations by individuals, public companies (companies that issue stocks through an initial public offering and trade them on a stock exchange), brokers, and investment firms. The agency does not publicize information about its investigations because it wants to avoid alerting people who may impede are disrupt an investigation. It also does not want to unnecessarily harm a company’s or individual’s reputation by announcing an investigation but ultimately finding no wrongdoing.
If you call the SEC to ask for information about a pending investigation, it will neither confirm nor deny the investigation’s existence. You can only find information on an SEC investigation once it files a legal or administrative action. Such actions are a matter of public record and can be found by searching the SEC’s website.