United Parks & Resorts Inc. (PRKS): auditor change — SeaWorld dismisses Deloitte, appoints KPMG as auditor; material weakness persists

United Parks & Resorts Inc.

On May 16, 2023, Audit Committee dismissed Deloitte & Touche and engaged KPMG as independent auditor for FY2023.
Deloitte's reports for FY2021 and FY2022 were unqualified; no disagreements existed between company and Deloitte.
A previously reported material weakness in internal control over financial reporting remains unremediated as of March 31, 2023.
Deloitte provided a letter agreeing with the statements in the filing (Exhibit 16.1).

item 4.01 item 9.01

Key facts

Extracted from this filing and checked against the source text.

Auditor Changes SEC 8-K Item 4.01/4.02 confidence 0.9

United Parks & Resorts Inc. engaged KPMG LLP as its auditor.

Action: engagement
Auditor: KPMG LLP

Exact text from the filing

(the “Company”) approved the engagement of KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023, effective immediately.

View on SEC.gov

Auditor Changes SEC 8-K Item 4.01/4.02 confidence 0.9

United Parks & Resorts Inc. dismissed Deloitte & Touche LLP as its auditor.

Action: dismissal
Auditor: Deloitte & Touche LLP
Successor: KPMG LLP

Exact text from the filing

(the “Company”) approved the engagement of KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023, effective immediately.

View on SEC.gov

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United Parks & Resorts Inc. filing history →

Source: SEC EDGAR

accession 0000950170-23-022776

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