{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-24-094886","form_type":"8-K","ticker":"FNKO","cik":"0001704711","company_name":"Funko, Inc.","filed_at":"2024-04-12T23:59:59+00:00","discovered_at":"2026-05-14T18:03:19.668625+00:00","generated_at":"2026-06-03T23:28:06.436189+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":"Funko replaces auditor EY with PwC after competitive process; cites prior material weaknesses","bullets":["Audit committee approved engagement of PwC as auditor for FY2024, effective upon Q1 2024 10-Q filing.","EY dismissed effective same date; EY's reports for FY2022 and FY2023 contained no adverse opinion on financials.","EY's reports on internal control over financial reporting for FY2022 and FY2023 were adverse due to material weaknesses.","No disagreements or reportable events between Funko and EY aside from previously disclosed material weaknesses.","EY letter filed as Exhibit 16.1 confirming agreement with disclosures."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-24-094886","json":"https://secwatch.observer/filing/0001193125-24-094886.json","markdown":"https://secwatch.observer/filing/0001193125-24-094886.md","text":"https://secwatch.observer/filing/0001193125-24-094886.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1704711/000119312524094886/0001193125-24-094886-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1704711/000119312524094886/d827792d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T23:28:06.436189+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":"a4413d2cd28a7350344b79d03814676e49cc23f5","claim":"Funko, Inc. engaged PricewaterhouseCoopers LLP as its auditor.","evidence_excerpt":"on April 11, 2024, the Committee approved the engagement of PricewaterhouseCoopers LLP (“PwC”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2024","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1704711/000119312524094886/0001193125-24-094886-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"PricewaterhouseCoopers LLP"}],"fact_type":"auditor_change"},{"claim_id":"b8397d185be740c03c6e2a8ae0c9c61843568b7e","claim":"Funko, Inc. dismissed Ernst & Young LLP as its auditor.","evidence_excerpt":"On April 11, 2024, the Company notified and dismissed Ernst & Young LLP (“EY”) as the Company’s independent registered public accounting firm, effective upon the 10-Q Filing","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1704711/000119312524094886/0001193125-24-094886-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","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"}