---
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"
generated_at: "2026-06-10T23:04:11.298738+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.4
calibrated_materiality_score: 0.4
confidence: "high"
source: SEC EDGAR
---

# U-Haul appoints Deloitte as auditor after competitive process, replaces BDO

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.4
- calibrated_materiality_score: 0.4
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000004457-23-000072
- JSON: https://secwatch.observer/filing/0000004457-23-000072.json
- Plain text: https://secwatch.observer/filing/0000004457-23-000072.txt

## Key facts
- Auditor Changes
  U-Haul Holding Co /NV/ engaged Deloitte and Touche, LLP as its auditor.
  - Action: engagement
  - Auditor: Deloitte and Touche, LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/4457/000000445723000072/0000004457-23-000072-index.htm
- Auditor Changes
  U-Haul Holding Co /NV/ dismissed BDO USA, P.C. as its auditor.
  - Action: dismissal
  - Auditor: BDO USA, P.C.
  - Successor: Deloitte and Touche, LLP
  source text: the Committee approved the dismissal of BDO as the Company’s independent registered public accounting firm
  evidence_url: https://www.sec.gov/Archives/edgar/data/4457/000000445723000072/0000004457-23-000072-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.