{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-25-011399","form_type":"8-K","ticker":"NHC","cik":"0001047335","company_name":"NATIONAL HEALTHCARE CORP","filed_at":"2025-04-08T23:59:59+00:00","discovered_at":"2026-05-14T18:02:47.305113+00:00","generated_at":"2026-05-23T18:48:28.905705+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"NHC dismisses EY as auditor, appoints Deloitte & Touche effective April 3","bullets":["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."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-25-011399","json":"https://secwatch.observer/filing/0001437749-25-011399.json","markdown":"https://secwatch.observer/filing/0001437749-25-011399.md","text":"https://secwatch.observer/filing/0001437749-25-011399.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1047335/000143774925011399/0001437749-25-011399-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1047335/000143774925011399/nhc20250408_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T18:48:28.905705+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":"d54dfa5c33c0117662a6067d834a33ba6923d898","claim":"NATIONAL HEALTHCARE CORP engaged Deloitte & Touche LLP as its auditor.","evidence_excerpt":"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.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1047335/000143774925011399/0001437749-25-011399-index.htm","confidence":0.99,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Deloitte & Touche LLP"}],"fact_type":"auditor_change"},{"claim_id":"dc061fe864d305034ab0f6a87c7901131820fda9","claim":"NATIONAL HEALTHCARE CORP dismissed Ernst & Young LLP as its auditor.","evidence_excerpt":"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.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1047335/000143774925011399/0001437749-25-011399-index.htm","confidence":0.99,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Ernst & Young LLP"},{"label":"Successor","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"}