{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-23-112923","form_type":"8-K","ticker":"WSO","cik":"0000105016","company_name":"WATSCO INC","filed_at":"2023-04-24T23:59:59+00:00","discovered_at":"2026-05-14T18:03:37.770176+00:00","generated_at":"2026-06-16T18:16:41.111703+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":"Watsco dismisses KPMG, appoints Deloitte as new auditor for FY 2023","bullets":["KPMG dismissed effective upon filing Q1 2023 10-Q; no disagreements or reportable events in prior 2 years.","Deloitte & Touche appointed for FY 2023, effective for interim period ending June 30, 2023.","KPMG's audit reports for 2022 and 2021 were unqualified with no adverse opinions.","Appointment subject to execution of engagement letter and completion of Deloitte's standard client acceptance.","KPMG furnished a letter to SEC dated April 24, 2023 agreeing with the disclosures, filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-23-112923","json":"https://secwatch.observer/filing/0001193125-23-112923.json","markdown":"https://secwatch.observer/filing/0001193125-23-112923.md","text":"https://secwatch.observer/filing/0001193125-23-112923.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/105016/000119312523112923/0001193125-23-112923-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/105016/000119312523112923/d461361d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-16T18:16:41.111703+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":"092fbb7ebea577602b7723daa7f3f92430dbc5ba","claim":"WATSCO INC engaged Deloitte & Touche LLP as its auditor.","evidence_excerpt":"On April 18, 2023, the Audit Committee notified Deloitte & Touche LLP (“Deloitte”) that they had been appointed to serve 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/105016/000119312523112923/0001193125-23-112923-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":"321c1bad840659b71bda026c0b89ba512c596972","claim":"WATSCO INC dismissed KPMG LLP as its auditor.","evidence_excerpt":"On April 18, 2023, Watsco, Inc., a Florida corporation (the “Company”), dismissed KPMG LLP (“KPMG”) as its independent registered public accounting firm effective upon the filing of the Company’s Form 10-Q for the interim period ended March 31, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/105016/000119312523112923/0001193125-23-112923-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"KPMG 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"}