{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-23-022776","form_type":"8-K","ticker":"PRKS","cik":"0001564902","company_name":"United Parks & Resorts Inc.","filed_at":"2023-05-17T23:59:59+00:00","discovered_at":"2026-05-14T18:03:39.427182+00:00","generated_at":"2026-06-14T22:21:55.103066+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":"SeaWorld dismisses Deloitte, appoints KPMG as auditor; material weakness persists","bullets":["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)."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-23-022776","json":"https://secwatch.observer/filing/0000950170-23-022776.json","markdown":"https://secwatch.observer/filing/0000950170-23-022776.md","text":"https://secwatch.observer/filing/0000950170-23-022776.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1564902/000095017023022776/0000950170-23-022776-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1564902/000095017023022776/seas-20230516.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-14T22:21:55.103066+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":"3b52d45a45b4d27e4dc22d89ec54afeb1814a515","claim":"United Parks & Resorts Inc. engaged KPMG LLP as its auditor.","evidence_excerpt":"(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.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1564902/000095017023022776/0000950170-23-022776-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":"c19ff0f25876c5fbdd3e9bb583352857a01a03e0","claim":"United Parks & Resorts Inc. dismissed Deloitte & Touche LLP as its auditor.","evidence_excerpt":"(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.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1564902/000095017023022776/0000950170-23-022776-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Deloitte & Touche 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"}