{"schema_version":"secwatch.filing_event.v1","accession":"0000950142-23-002685","form_type":"8-K","ticker":null,"cik":"0001592058","company_name":"Party City Holdco Inc.","filed_at":"2023-10-26T23:59:59+00:00","discovered_at":"2026-05-14T18:03:29.684817+00:00","generated_at":"2026-06-09T08:33:40.155345+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Party City Holdco appoints BDO USA as independent auditor for FY 2022","bullets":["Audit Committee approved BDO engagement on July 20, 2023; effective Oct 21, 2023.","No disagreements with prior auditor cited; no reportable events occurred.","BDO was not consulted on accounting principles or specific transactions before appointment.","Engagement covers audit of financial statements for fiscal year ending Dec 31, 2022."],"urls":{"canonical":"https://secwatch.observer/filing/0000950142-23-002685","json":"https://secwatch.observer/filing/0000950142-23-002685.json","markdown":"https://secwatch.observer/filing/0000950142-23-002685.md","text":"https://secwatch.observer/filing/0000950142-23-002685.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1592058/000095014223002685/0000950142-23-002685-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1592058/000095014223002685/eh230414402_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-09T08:33:40.155345+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":"b2c1e060d63ca4f10a891ec6f451f3760a7c063d","claim":"Party City Holdco Inc. engaged BDO USA, P.C. as its auditor.","evidence_excerpt":"The engagement of BDO became effective on October 21, 2023 following the execution of the Company’s engagement letter with BDO.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1592058/000095014223002685/0000950142-23-002685-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"BDO USA, P.C."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}