{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-23-140781","form_type":"8-K","ticker":"WSO","cik":"0000105016","company_name":"WATSCO INC","filed_at":"2023-05-10T23:59:59+00:00","discovered_at":"2026-05-14T18:03:37.770371+00:00","generated_at":"2026-06-15T05:43:17.162940+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Watsco engages Deloitte as new independent auditor for FY2023, no disagreements reported","bullets":["Engaged Deloitte & Touche LLP as independent auditor for FY ending Dec 31, 2023, effective May 5, 2023, covering interim period ending June 30, 2023.","No prior consultations with Deloitte on accounting principles or audit opinions; no disagreements or reportable events during past two fiscal years and subsequent period.","Audit Committee notified previous auditor of Deloitte's appointment on April 18, 2023; engagement finalized on May 5, 2023."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-23-140781","json":"https://secwatch.observer/filing/0001193125-23-140781.json","markdown":"https://secwatch.observer/filing/0001193125-23-140781.md","text":"https://secwatch.observer/filing/0001193125-23-140781.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/105016/000119312523140781/0001193125-23-140781-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/105016/000119312523140781/d463904d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-15T05:43:17.162940+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":"a36ef70bd7b606c4cc0c83a039baef1f8003aadf","claim":"WATSCO INC engaged Deloitte & Touche LLP as its auditor.","evidence_excerpt":"On May 5, 2023, the Company engaged Deloitte as its independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/105016/000119312523140781/0001193125-23-140781-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","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"}