{"schema_version":"secwatch.filing_event.v1","accession":"0001140361-23-017517","form_type":"8-K","ticker":null,"cik":"0001815849","company_name":"ATI Physical Therapy, Inc.","filed_at":"2023-04-10T23:59:59+00:00","discovered_at":"2026-05-14T18:03:40.791057+00:00","generated_at":"2026-06-17T04:17:37.619397+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":"ATI Physical Therapy dismisses PwC, appoints Deloitte as auditor for FY2023","bullets":["Audit Committee dismissed PwC and engaged Deloitte as independent auditor for FY2023, effective April 4, 2023.","Reason for change: significant reduction in ongoing audit costs, per competitive selection process.","PwC's 2022 and 2021 reports included going concern explanatory paragraph; material weaknesses in tax internal controls noted.","No disagreements or reportable events between company and PwC other than known material weaknesses."],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-23-017517","json":"https://secwatch.observer/filing/0001140361-23-017517.json","markdown":"https://secwatch.observer/filing/0001140361-23-017517.md","text":"https://secwatch.observer/filing/0001140361-23-017517.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1815849/000114036123017517/0001140361-23-017517-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1815849/000114036123017517/brhc10051214_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-17T04:17:37.619397+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":"7ea3a7c5d8ddfacf49bd7a0f9c5bf6d9211ba168","claim":"ATI Physical Therapy, Inc. engaged Deloitte & Touche LLP as its auditor.","evidence_excerpt":"On April 4, 2023, upon the completion of a comprehensive selection process, the Audit Committee (the “Audit Committee”) of the Board of Directors of ATI Physical Therapy, Inc. (the “Company”) dismissed PricewaterhouseCoopers LLP (“PwC”) and engaged Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1815849/000114036123017517/0001140361-23-017517-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Deloitte & Touche LLP"}],"fact_type":"auditor_change"},{"claim_id":"adfd599806c465204634c340d38682f29eaad389","claim":"ATI Physical Therapy, Inc. dismissed PricewaterhouseCoopers LLP as its auditor.","evidence_excerpt":"On April 4, 2023, upon the completion of a comprehensive selection process, the Audit Committee (the “Audit Committee”) of the Board of Directors of ATI Physical Therapy, Inc. (the “Company”) dismissed PricewaterhouseCoopers LLP (“PwC”) and engaged Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1815849/000114036123017517/0001140361-23-017517-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"PricewaterhouseCoopers LLP"},{"label":"Successor","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"}