---
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"
generated_at: "2026-05-23T18:48:28.905705+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# NHC dismisses EY as auditor, appoints Deloitte & Touche effective April 3

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-25-011399
- JSON: https://secwatch.observer/filing/0001437749-25-011399.json
- Plain text: https://secwatch.observer/filing/0001437749-25-011399.txt

## Key facts
- Auditor Changes
  NATIONAL HEALTHCARE CORP engaged Deloitte & Touche LLP as its auditor.
  - Action: engagement
  - Auditor: Deloitte & Touche LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1047335/000143774925011399/0001437749-25-011399-index.htm
- Auditor Changes
  NATIONAL HEALTHCARE CORP dismissed Ernst & Young LLP as its auditor.
  - Action: dismissal
  - Auditor: Ernst & Young LLP
  - Successor: Deloitte & Touche LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1047335/000143774925011399/0001437749-25-011399-index.htm

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