NATIONAL HEALTHCARE CORP (NHC): auditor change — NHC dismisses EY as auditor, appoints Deloitte & Touche effective April 3

NATIONAL HEALTHCARE CORP

No disagreements or reportable events with EY during fiscal 2023-2024 or interim period through April 3, 2025.
Deloitte appointment subject to standard client acceptance procedures and execution of engagement letter.
EY's audit reports for fiscal 2023 and 2024 contained no adverse opinion or qualification.
Company confirms no prior consultations with Deloitte on accounting or auditing matters.

item 4.01 item 9.01

Key facts

Extracted from this filing and checked against the source text.

Auditor Changes SEC 8-K Item 4.01/4.02 confidence 0.99

NATIONAL HEALTHCARE CORP engaged Deloitte & Touche LLP as its auditor.

Action: engagement
Auditor: Deloitte & Touche LLP

Exact text from the filing

approved the appointment of Deloitte & Touche LLP ("Deloitte") as the Company’s new independent registered public accounting firm to audit the Company’s consolidated financial statements for the year ending December 31, 2025 and the dismissal of Ernst & Young LLP ("EY") as the Company’s independent registered public accounting firm, in each case, effective as of April 3, 2025.

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Auditor Changes SEC 8-K Item 4.01/4.02 confidence 0.99

NATIONAL HEALTHCARE CORP dismissed Ernst & Young LLP as its auditor.

Action: dismissal
Auditor: Ernst & Young LLP
Successor: Deloitte & Touche LLP

Exact text from the filing

approved the appointment of Deloitte & Touche LLP ("Deloitte") as the Company’s new independent registered public accounting firm to audit the Company’s consolidated financial statements for the year ending December 31, 2025 and the dismissal of Ernst & Young LLP ("EY") as the Company’s independent registered public accounting firm, in each case, effective as of April 3, 2025.

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Source: SEC EDGAR

accession 0001437749-25-011399

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