{"schema_version":"secwatch.filing_event.v1","accession":"0000914748-23-000008","form_type":"8-K","ticker":null,"cik":"0000914748","company_name":"EVEREST REINSURANCE HOLDINGS INC","filed_at":"2023-06-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:42.787941+00:00","generated_at":"2026-06-14T07:06:06.781405+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Everest Re dismisses PwC as auditor for FY2024, engages KPMG","bullets":["On June 2, 2023, Audit Committee dismissed PricewaterhouseCoopers as independent auditor for fiscal year 2024.","PwC will continue as auditor for fiscal year 2023; no disagreements or reportable events in prior two years.","KPMG appointed as new auditor for FY2024, subject to client acceptance procedures and 2024 shareholder approval.","No prior consultations with KPMG on accounting principles or disagreements occurred."],"urls":{"canonical":"https://secwatch.observer/filing/0000914748-23-000008","json":"https://secwatch.observer/filing/0000914748-23-000008.json","markdown":"https://secwatch.observer/filing/0000914748-23-000008.md","text":"https://secwatch.observer/filing/0000914748-23-000008.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/914748/000091474823000008/0000914748-23-000008-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/914748/000091474823000008/cik0000914748-20230602.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-14T07:06:06.781405+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":"14818ddd44ad4a2eea9becf0f1864229b6c2afe3","claim":"EVEREST REINSURANCE HOLDINGS INC engaged KPMG LLP as its auditor.","evidence_excerpt":"on June 2, 2023, the Committee approved the engagement of KPMG LLP (\"KPMG\") as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2024","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/914748/000091474823000008/0000914748-23-000008-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"KPMG LLP"}],"fact_type":"auditor_change"},{"claim_id":"74cd043d0ccf543935cb9782d12ce80506f71078","claim":"EVEREST REINSURANCE HOLDINGS INC dismissed PricewaterhouseCoopers LLP as its auditor.","evidence_excerpt":"On June 2, 2023, the Company informed PricewaterhouseCoopers LLP (\"PwC\") that it was being dismissed as the Company's independent registered public accounting firm for the 2024 fiscal year.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/914748/000091474823000008/0000914748-23-000008-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"PricewaterhouseCoopers LLP"},{"label":"Successor","value":"KPMG LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}