---
schema_version: "secwatch.filing_event.v1"
accession: "0001193125-23-102038"
form_type: "8-K"
ticker: "BODI"
cik: "0001826889"
company_name: "Beachbody Company, Inc."
filed_at: "2023-04-14T23:59:59+00:00"
generated_at: "2026-06-17T02:07:10.057955+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Beachbody dismisses EY as auditor, hires Deloitte; cites material weaknesses in internal controls

## Summary
- EY dismissed as independent auditor effective April 11, 2023; Deloitte & Touche engaged for fiscal 2023.
- No disagreements with EY on accounting or auditing matters; material weaknesses in ITGCs and impairment controls previously reported.
- Material weaknesses: insufficient user access controls, program change management, and impairment analysis documentation.
- EY provided a letter to the SEC agreeing with the Company's statements (Exhibit 16.1).
- Auditor change results from competitive review; engagement of D&T effective immediately.

## SEC filing metadata
- accession: 0001193125-23-102038
- form_type: 8-K
- ticker: BODI
- cik: 0001826889
- company_name: Beachbody Company, Inc.
- filed_at: 2023-04-14T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- 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/1826889/000119312523102038/0001193125-23-102038-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1826889/000119312523102038/d492950d8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-23-102038
- JSON: https://secwatch.observer/filing/0001193125-23-102038.json
- Plain text: https://secwatch.observer/filing/0001193125-23-102038.txt

## Key facts
- Auditor Changes
  Beachbody Company, Inc. dismissed Ernst & Young LLP as its auditor.
  - Action: dismissal
  - Auditor: Ernst & Young LLP
  - Successor: Deloitte & Touche LLP
  source text: e Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023, the Company invited several independent registered public accounting firms to participate in the process, including Ernst & Young LLP (“EY”). (a) On April 11, 2023, the Audit Committee (“Audit Committee”) of the Board of Directors of the Company dismissed EY as the Company’s independent registered public accounting firm, effective immediately.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1826889/000119312523102038/0001193125-23-102038-index.htm
- Auditor Changes
  Beachbody Company, Inc. engaged Deloitte & Touche LLP as its auditor.
  - Action: engagement
  - Auditor: Deloitte & Touche LLP
  source text: (b) In conjunction with the competitive review of independent registered public accounting firms noted above, on April 11, 2023, the Audit Committee approved the engagement of Deloitte & Touche LLP (“D&T”) as the Company’s independent registered public accounting firm for the year ending December 31, 2023, effective immediately.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1826889/000119312523102038/0001193125-23-102038-index.htm

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