---
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"
generated_at: "2026-06-04T01:45:18.869327+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Atlanticus Holdings dismisses BDO, appoints Deloitte as auditor for FY2024

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-24-011225
- JSON: https://secwatch.observer/filing/0001437749-24-011225.json
- Plain text: https://secwatch.observer/filing/0001437749-24-011225.txt

## Key facts
- Auditor Changes
  Atlanticus Holdings Corp dismissed BDO USA, P.C. as its auditor.
  - Action: dismissal
  - Auditor: BDO USA, P.C.
  - Successor: Deloitte & Touche LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1464343/000143774924011225/0001437749-24-011225-index.htm
- Auditor Changes
  Atlanticus Holdings Corp engaged Deloitte & Touche LLP as its auditor.
  - Action: engagement
  - Auditor: Deloitte & Touche LLP
  source text: appointed Deloitte & Touche LLP ("Deloitte") as its independent registered public accounting firm for the Company’s fiscal year ending December 31, 2024
  evidence_url: https://www.sec.gov/Archives/edgar/data/1464343/000143774924011225/0001437749-24-011225-index.htm

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