{"schema_version":"secwatch.filing_event.v1","accession":"0001637880-23-000036","form_type":"8-K","ticker":null,"cik":"0001637880","company_name":"Tri-State Generation & Transmission Association, Inc.","filed_at":"2023-10-10T23:59:59+00:00","discovered_at":"2026-05-14T18:03:29.898165+00:00","generated_at":"2026-06-10T02:28:15.911648+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":"Tri-State dismisses EY as auditor, appoints Deloitte for FY2024 audit","bullets":["EY dismissed effective after FY2023 audit completion; no disagreements or reportable events other than prior material weakness.","Change recommended by Finance and Audit Committee and approved by Board; reason cited: evaluation of audit fees and costs.","Deloitte appointed as new independent auditor for FY2024 audit, subject to client acceptance and engagement agreement.","EY's audit reports for fiscal years 2021 and 2022 were unqualified.","Letter from EY agreeing with disclosures filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001637880-23-000036","json":"https://secwatch.observer/filing/0001637880-23-000036.json","markdown":"https://secwatch.observer/filing/0001637880-23-000036.md","text":"https://secwatch.observer/filing/0001637880-23-000036.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1637880/000163788023000036/0001637880-23-000036-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1637880/000163788023000036/tris-20231004.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-10T02:28:15.911648+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":"98568f1a1899c79a2a79c9a59ca64cb0a0faffb4","claim":"Tri-State Generation & Transmission Association, Inc. engaged Deloitte & Touche LLP as its auditor.","evidence_excerpt":"(b) Appointment of New Independent Registered Public Accounting Firm On October 4, 2023, the Finance and Audit Committee recommended and the Board of Directors of Tri-State approved the appointment of Deloitte & Touche LLP (“Deloitte”) as Tri-State’s new independent registered public accounting firm, subject to completion of Deloitte’s client acceptance procedures and execution of engagement agreement(s), for the audit of Tri-State’s financial statements for the year ended December 31, 2024 and related interim periods, including the financial statements included in Tri-State’s Federal Energy Regulatory Commission Form No.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1637880/000163788023000036/0001637880-23-000036-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":"d7c7fb5034c832b3a7d5fbdc7d16e008d179d784","claim":"Tri-State Generation & Transmission Association, Inc. dismissed Ernst & Young LLP as its auditor.","evidence_excerpt":"◻ Item 4.01 Change in Registrant’s Certifying Accountant (a) Dismissal of Previous Independent Registered Public Accounting Firm On October 4, 2023, Tri-State Generation and Transmission Association, Inc. (“Tri-State”) , following an evaluation of audit fees and costs and at the recommendation of the Finance and Audit Committee and approval of the Board of Directors of Tri-State, chose not to continue with the engagement of Ernst & Young LLP (“EY”), which is currently serving as Tri-State’s independent registered public accounting firm, effective after the completion of EY’s audit of Tri-State’s financial statements for the year ended December 31, 2023. Tri-State notified EY on October 4, 2023 that it would be dismissed as Tri-State’s independent registered public accounting firm, effective upon EY’s completion of the audit of Tri-State’s financial statements for the year ended Decem","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1637880/000163788023000036/0001637880-23-000036-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"}