{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-122052","form_type":"8-K","ticker":"SLG","cik":"0001040971","company_name":"SL GREEN REALTY CORP","filed_at":"2023-11-29T23:59:59+00:00","discovered_at":"2026-05-14T18:03:27.993001+00:00","generated_at":"2026-06-07T20:12:00.335989+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"SL Green Realty dismisses EY as auditor, engages Deloitte & Touche effective Jan 1, 2024","bullets":["Audit Committee approved dismissal of Ernst & Young on Nov 27, 2023, after completion of FY 2023 audits.","Deloitte & Touche engaged as independent auditor for fiscal years beginning January 1, 2024.","No disagreements or reportable events between SL Green and EY during 2021-2022 and interim periods through Sep 30, 2023.","EY's letter to SEC agreeing with the statements in the filing is attached as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-122052","json":"https://secwatch.observer/filing/0001104659-23-122052.json","markdown":"https://secwatch.observer/filing/0001104659-23-122052.md","text":"https://secwatch.observer/filing/0001104659-23-122052.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1040971/000110465923122052/0001104659-23-122052-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1040971/000110465923122052/tm2331721d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T20:12:00.335989+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":"0d41638fe2132751ed8042ca143aa5bac3b040f0","claim":"SL GREEN REALTY CORP dismissed Ernst & Young LLP as its auditor.","evidence_excerpt":"(the “Company”) approved the dismissal of Ernst & Young LLP (“EY”) as the independent registered public accounting firm of the Company and SL Green Operating Partnership, L.P.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1040971/000110465923122052/0001104659-23-122052-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Ernst & Young LLP"}],"fact_type":"auditor_change"},{"claim_id":"6a7557c7f430862260ec37fa3c6acdda25b466d1","claim":"SL GREEN REALTY CORP engaged Deloitte & Touche LLP as its auditor.","evidence_excerpt":"the Audit Committee approved the engagement of Deloitte & Touche LLP (\"Deloitte\") as the Company's and SLGOP's independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1040971/000110465923122052/0001104659-23-122052-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Deloitte & Touche LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}