---
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"
generated_at: "2026-06-04T09:00:08.614413+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# NCMI appoints Grant Thornton as new auditor; issues NCM LLC units to AMC, Cinemark

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.55
- calibrated_materiality_score: 0.55
- confidence: high
- sec_items: 3.02, 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001377630-24-000048
- JSON: https://secwatch.observer/filing/0001377630-24-000048.json
- Plain text: https://secwatch.observer/filing/0001377630-24-000048.txt

## Key facts
- Auditor Changes
  National CineMedia, Inc. dismissed Deloitte & Touche LLP as its auditor.
  - Action: dismissal
  - Auditor: Deloitte & Touche LLP
  - Successor: Grant Thornton LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1377630/000137763024000048/0001377630-24-000048-index.htm
- Auditor Changes
  National CineMedia, Inc. engaged Grant Thornton LLP as its auditor.
  - Action: engagement
  - Auditor: Grant Thornton LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1377630/000137763024000048/0001377630-24-000048-index.htm

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