{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-26-105493","form_type":"8-K","ticker":"KPLT","cik":"0001785424","company_name":"Katapult Holdings, Inc.","filed_at":"2026-09-04T20:05:20+00:00","discovered_at":"2026-09-04T20:07:00.355600+00:00","generated_at":"2026-09-04T20:07:52.969134+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":"Katapult replaces auditor Grant Thornton with Elliott Davis after business combination","bullets":["On Sept 2, 2026, Audit Committee dismissed Grant Thornton as independent auditor, effective immediately.","Grant Thornton's FY2024 and FY2025 reports included going concern explanatory paragraphs; no disagreements or reportable events.","Elliott Davis appointed as new auditor; had served CCFI and Aaron's since 2020/2024, now wholly owned subsidiaries after Aug 11, 2026 closing.","No prior consultations with Elliott Davis on accounting principles or disagreements during covered periods."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-105493","json":"https://secwatch.observer/filing/0001104659-26-105493.json","markdown":"https://secwatch.observer/filing/0001104659-26-105493.md","text":"https://secwatch.observer/filing/0001104659-26-105493.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1785424/000110465926105493/0001104659-26-105493-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1785424/000110465926105493/tm2624719d2_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-09-04T20:07:52.969134+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}