secwatch.observer — SEC 8-K summary
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Issuer:     Leslie's, Inc. (LESL)
CIK:        0001821806
Form:       8-K
Filed at:   2026-01-30T23:59:59+00:00
Accession:  0001193125-26-030559
Event type: other_material
Sentiment:  negative
Materiality: 0.70
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1821806/000119312526030559/0001193125-26-030559-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1821806/000119312526030559/lesl-20260127.htm
  HTML page:      https://secwatch.observer/filing/0001193125-26-030559

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer