---
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"
generated_at: "2026-06-17T04:08:44.112879+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Life360 dismisses BDO, appoints Deloitte as independent auditor; material weaknesses remain

## Summary
- 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.

## SEC filing metadata
- 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
- 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/1581760/000158176023000035/0001581760-23-000035-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1581760/000158176023000035/lifx-20230407.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001581760-23-000035
- JSON: https://secwatch.observer/filing/0001581760-23-000035.json
- Plain text: https://secwatch.observer/filing/0001581760-23-000035.txt

## Key facts
- Auditor Changes
  Life360, Inc. dismissed BDO USA, LLP as its auditor.
  - Action: dismissal
  - Auditor: BDO USA, LLP
  source text: (the “Company”), the Company dismissed BDO USA, LLP (“BDO”) as the Company’s independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1581760/000158176023000035/0001581760-23-000035-index.htm
- Auditor Changes
  Life360, Inc. engaged Deloitte & Touche LLP as its auditor.
  - Action: engagement
  - Auditor: Deloitte & Touche LLP
  source text: (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_url: https://www.sec.gov/Archives/edgar/data/1581760/000158176023000035/0001581760-23-000035-index.htm

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