---
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"
generated_at: "2026-06-17T04:17:37.619397+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# ATI Physical Therapy dismisses PwC, appoints Deloitte as auditor for FY2023

## Summary
- 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.

## SEC filing metadata
- accession: 0001140361-23-017517
- form_type: 8-K
- cik: 0001815849
- company_name: ATI Physical Therapy, Inc.
- filed_at: 2023-04-10T23:59:59+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/1815849/000114036123017517/0001140361-23-017517-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1815849/000114036123017517/brhc10051214_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001140361-23-017517
- JSON: https://secwatch.observer/filing/0001140361-23-017517.json
- Plain text: https://secwatch.observer/filing/0001140361-23-017517.txt

## Key facts
- Auditor Changes
  ATI Physical Therapy, Inc. engaged Deloitte & Touche LLP as its auditor.
  - Action: engagement
  - Auditor: Deloitte & Touche LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1815849/000114036123017517/0001140361-23-017517-index.htm
- Auditor Changes
  ATI Physical Therapy, Inc. dismissed PricewaterhouseCoopers LLP as its auditor.
  - Action: dismissal
  - Auditor: PricewaterhouseCoopers LLP
  - Successor: Deloitte & Touche LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1815849/000114036123017517/0001140361-23-017517-index.htm

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