{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-030559","form_type":"8-K","ticker":"LESL","cik":"0001821806","company_name":"Leslie's, Inc.","filed_at":"2026-01-30T23:59:59+00:00","discovered_at":"2026-05-14T18:02:36.349913+00:00","generated_at":"2026-05-16T06:03:30.205108+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Leslie's dismisses EY, appoints Grant Thornton as auditor; EY flagged material weaknesses in controls","bullets":["Audit committee dismissed EY effective after Q1 FY2026 interim review; appointed Grant Thornton for FY2026.","EY's reports on FY2024 and FY2025 financials were unqualified, but internal control opinions were adverse due to material weaknesses.","Material weaknesses in FY2024: vendor rebate and inventory processes; in FY2025: inventory and asset impairment processes.","No disagreements with EY on accounting principles; company authorized EY to respond to successor's inquiries."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-030559","json":"https://secwatch.observer/filing/0001193125-26-030559.json","markdown":"https://secwatch.observer/filing/0001193125-26-030559.md","text":"https://secwatch.observer/filing/0001193125-26-030559.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1821806/000119312526030559/0001193125-26-030559-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1821806/000119312526030559/lesl-20260127.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T06:03:30.205108+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":"37768db46869d164c985678b92e76ecbc2b6faee","claim":"Leslie's, Inc. dismissed Ernst & Young LLP as its auditor.","evidence_excerpt":"In addition, on January 27, 2026, the Audit Committee approved the dismissal of Ernst & Young LLP (“EY”) as the Company’s independent registered public accounting firm, effective upon the completion of EY’s interim review of the Company’s financial statements for the quarter ended January 3, 2026.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1821806/000119312526030559/0001193125-26-030559-index.htm","confidence":0.9},{"claim_id":"4c77e9eb378e6c83f37820b87ca501f997a27e8d","claim":"Leslie's, Inc. engaged Grant Thornton LLP as its auditor.","evidence_excerpt":"(the “Company”) approved the appointment of Grant Thornton LLP (“Grant Thornton”) as the new independent registered public accounting firm for the Company for the fiscal year ending October 3, 2026.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1821806/000119312526030559/0001193125-26-030559-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0000911147-26-000031","ticker":"CNTY","company_name":"CENTURY CASINOS INC /CO/","filed_at":"2026-05-28T20:11:41+00:00","headline":"Century Casinos dismisses Grant Thornton, appoints EY as new auditor; 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Except as expressly\nset forth herein, this Amendment does not amend, update, or change any other items or disclosures contained in the Original Report.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025432/0001493152-26-025432-index.htm"}},{"accession":"0001493152-26-025033","ticker":"WAST","company_name":"WASTE ENERGY CORP.","filed_at":"2026-05-22T20:24:34+00:00","headline":"Waste Energy Corp. replaces independent auditor; Integrität resigns, M&K CPAs appointed","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-025033","json":"https://secwatch.observer/filing/0001493152-26-025033.json","markdown":"https://secwatch.observer/filing/0001493152-26-025033.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025033/0001493152-26-025033-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025033/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"In addition, on January 27, 2026, the Audit Committee approved the dismissal of Ernst & Young LLP (“EY”) as the Company’s independent registered public accounting firm, effective upon the completion of EY’s interim review of the Company’s financial statements for the quarter ended January 3, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1821806/000119312526030559/0001193125-26-030559-index.htm","comparable_excerpt":"On May 21, 2026, the Audit Committee and Board of Directors approved the engagement of M&K CPAs, PLLC as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025, subject to completion of customary client acceptance procedures and execution of a final engagement letter.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025033/0001493152-26-025033-index.htm"}},{"accession":"0001628280-26-035328","ticker":"TUSK","company_name":"MAMMOTH ENERGY SERVICES, INC.","filed_at":"2026-05-15T12:29:32+00:00","headline":"Mammoth Energy Services replaces auditor Deloitte with Carr, Riggs & Ingram","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-035328","json":"https://secwatch.observer/filing/0001628280-26-035328.json","markdown":"https://secwatch.observer/filing/0001628280-26-035328.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1679268/000162828026035328/0001628280-26-035328-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1679268/000162828026035328/tusk-20260513.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"In addition, on January 27, 2026, the Audit Committee approved the dismissal of Ernst & Young LLP (“EY”) as the Company’s independent registered public accounting firm, effective upon the completion of EY’s interim review of the Company’s financial statements for the quarter ended January 3, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1821806/000119312526030559/0001193125-26-030559-index.htm","comparable_excerpt":"Also on May 13, 2026, the Audit Committee approved the engagement of Carr, Riggs & Ingram, L.L.C. 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Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}