{"schema_version":"secwatch.filing_event.v1","accession":"0001140361-25-023499","form_type":"8-K","ticker":"FTAI","cik":"0001590364","company_name":"FTAI Aviation Ltd.","filed_at":"2025-06-24T23:59:59+00:00","discovered_at":"2026-05-14T18:02:48.916508+00:00","generated_at":"2026-05-18T22:31:46.464507+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":"FTAI Aviation dismisses EY as auditor, hires KPMG for FY2025","bullets":["Audit Committee approved KPMG as independent auditor for FY ending Dec 31, 2025, effective June 17, 2025.","EY dismissed as auditor; no disagreements or reportable events in past audits (2023, 2024 and interim 2025).","Dismissal not due to dissatisfaction; competitive review prompted by governance after internalization.","EY had served as FTAI's auditor since 2016."],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-25-023499","json":"https://secwatch.observer/filing/0001140361-25-023499.json","markdown":"https://secwatch.observer/filing/0001140361-25-023499.md","text":"https://secwatch.observer/filing/0001140361-25-023499.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1590364/000114036125023499/0001140361-25-023499-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1590364/000114036125023499/ef20050905_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-18T22:31:46.464507+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":"3fe85045ac20086022cf8b05118db674904b64cc","claim":"FTAI Aviation Ltd. dismissed Ernst & Young LLP as its auditor.","evidence_excerpt":"the Company dismissed EY as the Company’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/1590364/000114036125023499/0001140361-25-023499-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Ernst & Young LLP"},{"label":"Successor","value":"KPMG LLP"}],"fact_type":"auditor_change"},{"claim_id":"5e3265b87c2c07de52a42af18bbd0276e4d34b96","claim":"FTAI Aviation Ltd. engaged KPMG LLP as its auditor.","evidence_excerpt":"(the “Company” or “FTAI”) approved the engagement of KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm for the Company’s fiscal year ending December 31, 2025, effective as of June 17, 2025. Prior to KPMG’s engagement, the Audit Committee conducted a comprehensive, competitive auditor selection process that included registered public accounting firms that the Audit Committee believed might be able to serve as auditor for the Company, including Ernst & Young LLP (“EY”), which had been engaged as the Company’s independent registered public accounting firm since 2016.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1590364/000114036125023499/0001140361-25-023499-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"KPMG LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}