{"schema_version":"secwatch.filing_event.v1","accession":"0001227654-23-000232","form_type":"8-K","ticker":"CMP","cik":"0001227654","company_name":"COMPASS MINERALS INTERNATIONAL INC","filed_at":"2023-12-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:28.461317+00:00","generated_at":"2026-06-07T16:01:41.719537+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Compass Minerals dismisses EY, appoints KPMG as new auditor","bullets":["Dismissed Ernst & Young on Dec 1, 2023 after a comprehensive selection process.","Engaged KPMG on Dec 6, 2023 as independent auditor for FY2024 and interim periods.","No disagreements with EY on accounting principles, audit scope, or disclosure during FY2022, FY2023, or subsequent period.","EY's reports on FY2022 and FY2023 financial statements were unqualified with no adverse opinion.","Previously disclosed material weaknesses in internal control over financial reporting remain unchanged."],"urls":{"canonical":"https://secwatch.observer/filing/0001227654-23-000232","json":"https://secwatch.observer/filing/0001227654-23-000232.json","markdown":"https://secwatch.observer/filing/0001227654-23-000232.md","text":"https://secwatch.observer/filing/0001227654-23-000232.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1227654/000122765423000232/0001227654-23-000232-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1227654/000122765423000232/cmp-20231201.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T16:01:41.719537+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":"ba7f961d621f9fc823da60b582df4910dbf3a0c7","claim":"COMPASS MINERALS INTERNATIONAL INC dismissed Ernst & Young LLP as its auditor.","evidence_excerpt":"dismissed its current independent registered public accounting firm, Ernst & Young LLP (\"Ernst & Young\").","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1227654/000122765423000232/0001227654-23-000232-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Ernst & Young LLP"},{"label":"Successor","value":"KPMG LLP"}],"fact_type":"auditor_change"},{"claim_id":"c03e4346d688b05e7d8f8f91f609b5cd630500a5","claim":"COMPASS MINERALS INTERNATIONAL INC engaged KPMG LLP as its auditor.","evidence_excerpt":"engaged KPMG LLP, (\"KPMG\") as the Company's new independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1227654/000122765423000232/0001227654-23-000232-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"KPMG LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}