{"schema_version":"secwatch.filing_event.v1","accession":"0000004457-23-000072","form_type":"8-K","ticker":"UHAL","cik":"0000004457","company_name":"U-Haul Holding Co /NV/","filed_at":"2023-09-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:36.355162+00:00","generated_at":"2026-06-10T23:04:11.298738+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"U-Haul appoints Deloitte as auditor after competitive process, replaces BDO","bullets":["Audit Committee approved Deloitte as independent auditor for fiscal year ending March 31, 2024, and dismissed BDO on August 31, 2023.","BDO's reports for fiscal 2023 and 2022 were unqualified; no disagreements on accounting principles or audit scope.","Previously disclosed material weakness in EPS calculation for Series N non-voting common stock has been remediated as of June 30, 2023.","Material weakness in IT controls (program change, user access, cybersecurity) remains under remediation; testing not yet completed."],"urls":{"canonical":"https://secwatch.observer/filing/0000004457-23-000072","json":"https://secwatch.observer/filing/0000004457-23-000072.json","markdown":"https://secwatch.observer/filing/0000004457-23-000072.md","text":"https://secwatch.observer/filing/0000004457-23-000072.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/4457/000000445723000072/0000004457-23-000072-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/4457/000000445723000072/uhal-20230831.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-10T23:04:11.298738+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"a727866908469b45a6eccd1aa4bcbf393b088062","claim":"U-Haul Holding Co /NV/ engaged Deloitte and Touche, LLP as its auditor.","evidence_excerpt":"the Committee approved the appointment of Deloitte and Touche, LLP (“Deloitte”) as the Company’s independent registered public accounting firm commencing with the fiscal year ending March 31, 2024","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/4457/000000445723000072/0000004457-23-000072-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Deloitte and Touche, LLP"}],"fact_type":"auditor_change"},{"claim_id":"d2db680e7089df8c92369d3f50c487b785a715a3","claim":"U-Haul Holding Co /NV/ dismissed BDO USA, P.C. as its auditor.","evidence_excerpt":"the Committee approved the dismissal of BDO as the Company’s independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/4457/000000445723000072/0000004457-23-000072-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BDO USA, P.C."},{"label":"Successor","value":"Deloitte and Touche, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}