---
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"
generated_at: "2026-06-14T22:21:55.103066+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# SeaWorld dismisses Deloitte, appoints KPMG as auditor; material weakness persists

## Summary
- 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).

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000950170-23-022776
- JSON: https://secwatch.observer/filing/0000950170-23-022776.json
- Plain text: https://secwatch.observer/filing/0000950170-23-022776.txt

## Key facts
- Auditor Changes
  United Parks & Resorts Inc. engaged KPMG LLP as its auditor.
  - Action: engagement
  - Auditor: KPMG LLP
  source text: (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_url: https://www.sec.gov/Archives/edgar/data/1564902/000095017023022776/0000950170-23-022776-index.htm
- Auditor Changes
  United Parks & Resorts Inc. dismissed Deloitte & Touche LLP as its auditor.
  - Action: dismissal
  - Auditor: Deloitte & Touche LLP
  - Successor: KPMG LLP
  source text: (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_url: https://www.sec.gov/Archives/edgar/data/1564902/000095017023022776/0000950170-23-022776-index.htm

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