---
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"
generated_at: "2026-06-10T07:19:08.305509+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# PENN Entertainment dismisses Deloitte, appoints PwC as auditor for FY2024

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000921738-23-000038
- JSON: https://secwatch.observer/filing/0000921738-23-000038.json
- Plain text: https://secwatch.observer/filing/0000921738-23-000038.txt

## Key facts
- Auditor Changes
  PENN Entertainment, Inc. engaged PricewaterhouseCoopers LLP as its auditor.
  - Action: engagement
  - Auditor: PricewaterhouseCoopers LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/921738/000092173823000038/0000921738-23-000038-index.htm
- Auditor Changes
  PENN Entertainment, Inc. dismissed Deloitte and Touche, LLP as its auditor.
  - Action: dismissal
  - Auditor: Deloitte and Touche, LLP
  - Successor: PricewaterhouseCoopers LLP
  source text: on September 26, 2023, the Committee approved the dismissal of Deloitte as the Company’s independent registered public accounting firm
  evidence_url: https://www.sec.gov/Archives/edgar/data/921738/000092173823000038/0000921738-23-000038-index.htm

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