{"schema_version":"secwatch.filing_event.v1","accession":"0001736946-24-000017","form_type":"8-K","ticker":"ARLO","cik":"0001736946","company_name":"Arlo Technologies, Inc.","filed_at":"2024-04-01T23:59:59+00:00","discovered_at":"2026-05-14T18:03:19.817078+00:00","generated_at":"2026-06-04T04:46:24.240711+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Arlo Technologies dismisses PwC as auditor, appoints Deloitte & Touche","bullets":["Audit committee dismissed PwC as independent auditor effective March 27, 2024 after a competitive selection process.","No disagreements or reportable events between Arlo and PwC existed during fiscal years 2022-2023 or the interim period.","A previously reported material weakness in IT general controls (user access, change management, computer operations) was noted.","Deloitte & Touche appointed as new independent registered public accounting firm for the fiscal year ending December 31, 2024.","No consultations occurred with Deloitte regarding accounting principles or audit opinions prior to appointment."],"urls":{"canonical":"https://secwatch.observer/filing/0001736946-24-000017","json":"https://secwatch.observer/filing/0001736946-24-000017.json","markdown":"https://secwatch.observer/filing/0001736946-24-000017.md","text":"https://secwatch.observer/filing/0001736946-24-000017.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1736946/000173694624000017/0001736946-24-000017-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1736946/000173694624000017/arlo-20240327.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T04:46:24.240711+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":"f33afccc59f480d7c2d5278235ebfba6b0b0be24","claim":"Arlo Technologies, Inc. dismissed PricewaterhouseCoopers LLP as its auditor.","evidence_excerpt":"(a) Dismissal of Former Independent Registered Public Accounting Firm Arlo Technologies, Inc. (the “Company”) conducted a competitive process to determine its independent registered public accounting firm for the fiscal year ending December 31, 2024. Following a review and evaluation of the proposals from the participating firms, on March 27, 2024, the Audit Committee of the Board of Directors of the Company (the “Audit Committee”) dismissed PricewaterhouseCoopers LLP (“PwC”) as its 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/1736946/000173694624000017/0001736946-24-000017-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"PricewaterhouseCoopers LLP"},{"label":"Successor","value":"Deloitte & Touche LLP"}],"fact_type":"auditor_change"},{"claim_id":"fec0a8fd27ae6a384fae8a826af7859d1addb3c3","claim":"Arlo Technologies, Inc. engaged Deloitte & Touche LLP as its auditor.","evidence_excerpt":"the Audit Committee selected Deloitte & Touche LLP (\"Deloitte\") as its new independent registered public accounting firm for its fiscal year ending December 31, 2024, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1736946/000173694624000017/0001736946-24-000017-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"}