secwatch.observer — SEC 8-K summary
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Issuer:     United Parks & Resorts Inc. (PRKS)
CIK:        0001564902
Form:       8-K
Filed at:   2023-05-17T23:59:59+00:00
Accession:  0000950170-23-022776
Event type: other_material
Sentiment:  neutral
Materiality: 0.60
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

SeaWorld dismisses Deloitte, appoints KPMG as auditor; material weakness persists
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- 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).

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1564902/000095017023022776/0000950170-23-022776-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1564902/000095017023022776/seas-20230516.htm
  HTML page:      https://secwatch.observer/filing/0000950170-23-022776

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