Resist composition, method of forming resist pattern, compound, and acid generator

A resist composition which generates acid upon exposure and exhibits changed solubility in a developing solution under action of acid,

• the resist composition comprising:
• a base component (A) which exhibits changed solubility in a developing solution under action of acid;
• and
• a compound (B1) having an anion moiety and a cation moiety represented by general formula (b1) shown below:
• wherein R01 to R014 each independently represents a hydrogen atom or a hydrocarbon group which may have a substituent, or two or more of R01 to R014 may be mutually bonded to form a ring structure, provided that at least two of R01 to R014 are mutually bonded to form a ring structure, and one of R01 to R014 has one anion group, and the anion moiety as a whole forms an anion having a valency of n;
• n represents an integer of 1 or more;
• m represents an integer of 1 or more;
• and Mm+ represents an organic cation having a valency of m.