{"schema_version":"secwatch.filing_event.v1","accession":"0001581760-23-000035","form_type":"8-K","ticker":"LIF","cik":"0001581760","company_name":"Life360, Inc.","filed_at":"2023-04-10T23:59:59+00:00","discovered_at":"2026-05-14T18:03:39.507443+00:00","generated_at":"2026-06-17T04:08:44.112879+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":"Life360 dismisses BDO, appoints Deloitte as independent auditor; material weaknesses remain","bullets":["Dismissed BDO on April 3, 2023, with no disagreements on accounting principles or practices.","BDO's audit reports for fiscal years 2022 and 2021 were unqualified with no adverse opinions.","Material weaknesses in internal controls over financial reporting (ITGC and process controls) remain unremediated.","Engaged Deloitte & Touche as new independent accountant for fiscal year ending Dec 31, 2023.","No prior consultations with Deloitte on accounting, auditing, or financial reporting matters."],"urls":{"canonical":"https://secwatch.observer/filing/0001581760-23-000035","json":"https://secwatch.observer/filing/0001581760-23-000035.json","markdown":"https://secwatch.observer/filing/0001581760-23-000035.md","text":"https://secwatch.observer/filing/0001581760-23-000035.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1581760/000158176023000035/0001581760-23-000035-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1581760/000158176023000035/lifx-20230407.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-17T04:08:44.112879+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":"1d45341f13cdbf522bb45fa3a9c7f6714216542e","claim":"Life360, Inc. dismissed BDO USA, LLP as its auditor.","evidence_excerpt":"(the “Company”), the Company dismissed BDO USA, LLP (“BDO”) 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/1581760/000158176023000035/0001581760-23-000035-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BDO USA, LLP"}],"fact_type":"auditor_change"},{"claim_id":"dc940f07d9e003b4a949577a224991e4baeacbaa","claim":"Life360, Inc. engaged Deloitte & Touche LLP as its auditor.","evidence_excerpt":"(b) Newly Appointed Independent Registered Public Accountant On April 7, 2023, following approval of the Audit Committee, the Company engaged Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered public accounting firm for the year ending December 31, 2023, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1581760/000158176023000035/0001581760-23-000035-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","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"}