{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-24-011225","form_type":"8-K","ticker":"ATLCP","cik":"0001464343","company_name":"Atlanticus Holdings Corp","filed_at":"2024-04-05T23:59:59+00:00","discovered_at":"2026-05-14T18:03:18.506286+00:00","generated_at":"2026-06-04T01:45:18.869327+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Atlanticus Holdings dismisses BDO, appoints Deloitte as auditor for FY2024","bullets":["BDO's reports for FY2022 and FY2023 were unqualified; no unresolved disagreements on accounting or audit scope.","Previously disclosed material weakness in internal controls over cash flow forecast valuation was remediated by Sept 30, 2023.","Company did not consult Deloitte on any accounting principles, audit opinions, or reportable matters before appointment.","Audit Committee approved dismissal of BDO and appointment of Deloitte effective April 1, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-24-011225","json":"https://secwatch.observer/filing/0001437749-24-011225.json","markdown":"https://secwatch.observer/filing/0001437749-24-011225.md","text":"https://secwatch.observer/filing/0001437749-24-011225.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1464343/000143774924011225/0001437749-24-011225-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1464343/000143774924011225/atlc20240404_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T01:45:18.869327+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":"2539204ec04d42820b8925f94197040d48a75cd1","claim":"Atlanticus Holdings Corp dismissed BDO USA, P.C. as its auditor.","evidence_excerpt":"On April 1, 2024, Atlanticus Holdings Corporation (the \"Company\") dismissed BDO USA, P.C. (\"BDO\") as its independent registered public accounting firm and appointed Deloitte & Touche LLP (\"Deloitte\") as its independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1464343/000143774924011225/0001437749-24-011225-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BDO USA, P.C."},{"label":"Successor","value":"Deloitte & Touche LLP"}],"fact_type":"auditor_change"},{"claim_id":"b531f8e8654153cb16c96a91b29ef40df87a585a","claim":"Atlanticus Holdings Corp engaged Deloitte & Touche LLP as its auditor.","evidence_excerpt":"appointed Deloitte & Touche LLP (\"Deloitte\") as its independent registered public accounting firm for the Company’s fiscal year ending December 31, 2024","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1464343/000143774924011225/0001437749-24-011225-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Deloitte & Touche LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}