{"schema_version":"secwatch.filing_event.v1","accession":"0001377630-24-000048","form_type":"8-K","ticker":"NCMI","cik":"0001377630","company_name":"National CineMedia, Inc.","filed_at":"2024-03-22T23:59:59+00:00","discovered_at":"2026-05-14T18:03:23.997425+00:00","generated_at":"2026-06-04T09:00:08.614413+00:00","sec_items":["3.02","4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"NCMI appoints Grant Thornton as new auditor; issues NCM LLC units to AMC, Cinemark","bullets":["Audit Committee dismissed Deloitte and appointed Grant Thornton as independent auditor for FY ending Dec 26, 2024, effective March 19.","Deloitte's prior reports were unqualified but included going-concern explanatory paragraphs due to bankruptcy proceedings.","No disagreements with Deloitte on accounting principles or disclosures in fiscal years 2023, 2022, and interim period.","Annual common unit adjustment: Cinemark receives 132,096 NCM LLC units (0.1% interest), AMC receives 3,377 units; NCM, Inc. retains 99.9%.","Units issuable April 1, 2024, are redeemable for NCMI common stock on a one-for-one basis at member's election."],"urls":{"canonical":"https://secwatch.observer/filing/0001377630-24-000048","json":"https://secwatch.observer/filing/0001377630-24-000048.json","markdown":"https://secwatch.observer/filing/0001377630-24-000048.md","text":"https://secwatch.observer/filing/0001377630-24-000048.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1377630/000137763024000048/0001377630-24-000048-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1377630/000137763024000048/ncmllc-20240318.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T09:00:08.614413+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":"5306899ba8776cb84638c48e77bada3c9e7e09b5","claim":"National CineMedia, Inc. dismissed Deloitte & Touche LLP as its auditor.","evidence_excerpt":"On March 19, 2024, the audit committee (the “Audit Committee”) of the Board of Directors of the Company approved the appointment of Grant Thornton LLP (“Grant Thornton”), as the Company’s independent registered public accounting firm for the fiscal year ending December 26, 2024, effective immediately and concurrent with the dismissal of Deloitte & Touche LLP (“Deloitte”).","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1377630/000137763024000048/0001377630-24-000048-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Deloitte & Touche LLP"},{"label":"Successor","value":"Grant Thornton LLP"}],"fact_type":"auditor_change"},{"claim_id":"603d6ee3d2e8962dfbb433807ce4e22bd8f87cb4","claim":"National CineMedia, Inc. engaged Grant Thornton LLP as its auditor.","evidence_excerpt":"On March 19, 2024, the audit committee (the “Audit Committee”) of the Board of Directors of the Company approved the appointment of Grant Thornton LLP (“Grant Thornton”), as the Company’s independent registered public accounting firm for the fiscal year ending December 26, 2024, effective immediately and concurrent with the dismissal of Deloitte & Touche LLP (“Deloitte”).","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1377630/000137763024000048/0001377630-24-000048-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Grant Thornton LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}