{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-26-023887","form_type":"8-K","ticker":"KG","cik":"0002055116","company_name":"Kestrel Group Ltd","filed_at":"2026-04-06T23:59:59+00:00","discovered_at":"2026-05-14T18:02:33.451188+00:00","generated_at":"2026-05-15T07:27:44.400441+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Kestrel Group replaces EY with Grant Thornton as auditor; no disagreements cited","bullets":["Dismissed Ernst & Young effective April 1, 2026; no adverse opinion in FY2025 report.","Engaged Grant Thornton as independent auditor for fiscal year ending December 31, 2026.","No disagreements or reportable events between Kestrel and EY during FY2025 or subsequent interim period.","EY provided letter agreeing with the company's statements in Item 4.01."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-023887","json":"https://secwatch.observer/filing/0001628280-26-023887.json","markdown":"https://secwatch.observer/filing/0001628280-26-023887.md","text":"https://secwatch.observer/filing/0001628280-26-023887.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2055116/000162828026023887/0001628280-26-023887-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2055116/000162828026023887/kg-20260406.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T07:27:44.400441+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":"98d667e58cdad2d61d73b93939ce3eb7ee1eac52","claim":"Kestrel Group Ltd engaged Grant Thornton LLP as its auditor.","evidence_excerpt":"On April 1, 2026, the Company, through action of the Audit Committee, approved the engagement of Grant Thornton LLP (“Grant Thornton”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/2055116/000162828026023887/0001628280-26-023887-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Grant Thornton LLP"}],"fact_type":"auditor_change"},{"claim_id":"da63ecd603b48840327b13cc421fbbdfa79fe64b","claim":"Kestrel Group Ltd dismissed Ernst & Young LLP as its auditor.","evidence_excerpt":"On April 1, 2026, Kestrel Group Ltd (the “Company”), through action of the Audit Committee of the Board of Directors of the Company (the “Audit Committee”), approved the dismissal of Ernst & Young LLP (“EY”) as the Company’s independent registered public accounting firm, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/2055116/000162828026023887/0001628280-26-023887-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"}