{"schema_version":"secwatch.filing_event.v1","accession":"0001580670-26-000053","form_type":"8-K","ticker":"LGIH","cik":"0001580670","company_name":"LGI Homes, Inc.","filed_at":"2026-06-10T21:00:11+00:00","discovered_at":"2026-06-10T21:02:00.235609+00:00","generated_at":"2026-06-10T21:04:35.552660+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":"LGI Homes dismisses E&Y, appoints Deloitte as auditor for FY 2026","bullets":["Audit Committee dismissed Ernst & Young as independent auditor effective June 8, 2026.","No disagreements or reportable events occurred during fiscal 2024, 2025, or interim period.","Deloitte & Touche appointed as new independent registered public accounting firm for FY 2026.","Auditor change resulted from a competitive selection process led by the Audit Committee."],"urls":{"canonical":"https://secwatch.observer/filing/0001580670-26-000053","json":"https://secwatch.observer/filing/0001580670-26-000053.json","markdown":"https://secwatch.observer/filing/0001580670-26-000053.md","text":"https://secwatch.observer/filing/0001580670-26-000053.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1580670/000158067026000053/0001580670-26-000053-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1580670/000158067026000053/lgih-20260608.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-10T21:04:35.552660+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":"17e43f0dc9e91643a2d649993ab5aff7cb2952c0","claim":"LGI Homes, Inc. engaged Deloitte & Touche LLP as its auditor.","evidence_excerpt":"the Audit Committee appointed Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1580670/000158067026000053/0001580670-26-000053-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Deloitte & Touche LLP"}],"fact_type":"auditor_change"},{"claim_id":"68ed8d9cb3949d4ed9a88a7b08e2b5e83f0fd467","claim":"LGI Homes, Inc. dismissed Ernst & Young LLP as its auditor.","evidence_excerpt":"(a) Dismissal of Independent Registered Public Accounting Firm The Audit Committee of the Board of Directors (the “Audit Committee”) of LGI Homes, Inc. (the “Company”) conducted a competitive selection process to determine the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026, including Ernst & Young LLP (“E&Y”), the Company’s independent registered public accounting firm. As a result of this competitive selection process, following the review and evaluation of proposals from participating firms, on June 8, 2026 (the “Effective Date”), the Audit Committee dismissed E&Y as the Company’s independent registered public accounting firm. The audit reports of E&Y on the Company’s consolidated financial statements as of and for the fiscal years ended December 31, 2025 and 2024 did not contain any adverse opinion or disclaimer of opinion, nor wer","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1580670/000158067026000053/0001580670-26-000053-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Ernst & Young LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}