{"schema_version":"secwatch.filing_event.v1","accession":"0000921738-23-000038","form_type":"8-K","ticker":"PENN","cik":"0000921738","company_name":"PENN Entertainment, Inc.","filed_at":"2023-09-29T23:59:59+00:00","discovered_at":"2026-05-14T18:03:37.039831+00:00","generated_at":"2026-06-10T07:19:08.305509+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"PENN Entertainment dismisses Deloitte, appoints PwC as auditor for FY2024","bullets":["Audit Committee dismissed Deloitte & Touche as auditor on Sept 26, 2023, effective after FY2023 audit completion.","PwC appointed as independent registered public accounting firm for fiscal year ending Dec 31, 2024, subject to client acceptance.","No disagreements or reportable events with Deloitte for FY2022, FY2021, or interim period through Sept 26, 2023.","Deloitte's reports for FY2022 and FY2021 were unqualified with no adverse opinion or modifications."],"urls":{"canonical":"https://secwatch.observer/filing/0000921738-23-000038","json":"https://secwatch.observer/filing/0000921738-23-000038.json","markdown":"https://secwatch.observer/filing/0000921738-23-000038.md","text":"https://secwatch.observer/filing/0000921738-23-000038.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/921738/000092173823000038/0000921738-23-000038-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/921738/000092173823000038/penn-20230926.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-10T07:19:08.305509+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":"91e136f3d2512ec12c949abb126131594c7bd78d","claim":"PENN Entertainment, Inc. engaged PricewaterhouseCoopers LLP as its auditor.","evidence_excerpt":"on September 26, 2023, the Committee approved the appointment of PricewaterhouseCoopers LLP (\"PwC\") 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/921738/000092173823000038/0000921738-23-000038-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"PricewaterhouseCoopers LLP"}],"fact_type":"auditor_change"},{"claim_id":"f074d04aae5dcabf68d6cc7318741e5f7c419212","claim":"PENN Entertainment, Inc. dismissed Deloitte and Touche, LLP as its auditor.","evidence_excerpt":"on September 26, 2023, the Committee approved the dismissal of Deloitte 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/921738/000092173823000038/0000921738-23-000038-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Deloitte and Touche, LLP"},{"label":"Successor","value":"PricewaterhouseCoopers LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}