---
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"
generated_at: "2026-05-16T06:03:30.205108+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Leslie's dismisses EY, appoints Grant Thornton as auditor; EY flagged material weaknesses in controls

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-26-030559
- JSON: https://secwatch.observer/filing/0001193125-26-030559.json
- Plain text: https://secwatch.observer/filing/0001193125-26-030559.txt

## 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_url: https://www.sec.gov/Archives/edgar/data/1821806/000119312526030559/0001193125-26-030559-index.htm
- 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_url: https://www.sec.gov/Archives/edgar/data/1821806/000119312526030559/0001193125-26-030559-index.htm

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