{"schema_version":"secwatch.filing_event.v1","accession":"0001140361-23-026426","form_type":"8-K","ticker":"TBCH","cik":"0001493761","company_name":"Turtle Beach Corp","filed_at":"2023-05-24T23:59:59+00:00","discovered_at":"2026-05-14T18:03:39.037273+00:00","generated_at":"2026-06-14T15:54:13.770397+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Turtle Beach dismisses BDO as auditor, appoints EY; notes unremediated material weakness in tax controls","bullets":["On May 19, 2023, Turtle Beach dismissed BDO USA as independent auditor and appointed Ernst & Young (EY) as successor, effective immediately.","BDO's audit reports for FY 2022 and 2021 were unqualified; no disagreements on accounting principles or practices.","A material weakness in internal controls over income tax provision was previously reported and remains unremediated as of March 31, 2023.","BDO provided a letter (Exhibit 16.1) agreeing with the company's disclosures in this 8-K."],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-23-026426","json":"https://secwatch.observer/filing/0001140361-23-026426.json","markdown":"https://secwatch.observer/filing/0001140361-23-026426.md","text":"https://secwatch.observer/filing/0001140361-23-026426.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1493761/000114036123026426/0001140361-23-026426-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1493761/000114036123026426/brhc20053470_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-14T15:54:13.770397+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":"0fb5730dd988d3f8ebc9aaba7dd632a205ef0dcd","claim":"Turtle Beach Corp engaged Ernst & Young LLP as its auditor.","evidence_excerpt":"On May 19, 2023, the Company appointed Ernst & Young LLP (“EY”) as the independent registered public accounting firm for the Company and its subsidiaries, effective immediately. The appointment of EY was approved by the Audit Committee of the Company’s Board of Directors.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1493761/000114036123026426/0001140361-23-026426-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Ernst & Young LLP"}],"fact_type":"auditor_change"},{"claim_id":"3b9e0f56a905caba2042a363508ead4c114a9c62","claim":"Turtle Beach Corp dismissed BDO USA, LLC as its auditor.","evidence_excerpt":"On May 19, 2023, Turtle Beach Corporation (the “Company”) dismissed BDO USA, LLC (“BDO”) as the independent registered public accounting firm for the Company and its subsidiaries, effective immediately. The dismissal of BDO was approved by the Audit Committee of the Company’s Board of Directors.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1493761/000114036123026426/0001140361-23-026426-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BDO USA, LLC"},{"label":"Successor","value":"Ernst & Young LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}