{"schema_version":"secwatch.filing_event.v1","accession":"0001786352-23-000058","form_type":"8-K","ticker":"BILL","cik":"0001786352","company_name":"BILL Holdings, Inc.","filed_at":"2023-09-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:35.238885+00:00","generated_at":"2026-06-10T22:56:32.620254+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"BILL Holdings dismisses EY as auditor, appoints PwC for FY2024","bullets":["Audit Committee dismissed EY on Sept 5, 2023; PwC appointed for fiscal year ending June 30, 2024.","Dismissal not related to any disagreements on accounting principles or practices.","EY's reports for FY2023 and FY2022 were unqualified; only reportable event was a material weakness in quote-to-cash controls for FY2022 (remediated by June 30, 2023).","No consultations with PwC prior to appointment; EY letter filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001786352-23-000058","json":"https://secwatch.observer/filing/0001786352-23-000058.json","markdown":"https://secwatch.observer/filing/0001786352-23-000058.md","text":"https://secwatch.observer/filing/0001786352-23-000058.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1786352/000178635223000058/0001786352-23-000058-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1786352/000178635223000058/bill-20230905.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-10T22:56:32.620254+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":"97abe0e4feccdb916a9bc309c106ea4375b81aaf","claim":"BILL Holdings, Inc. engaged PricewaterhouseCoopers LLP as its auditor.","evidence_excerpt":"On September 5, 2023, the Audit Committee approved the engagement of PwC as the Company’s independent registered public accounting firm for the fiscal year ending June 30, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1786352/000178635223000058/0001786352-23-000058-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"PricewaterhouseCoopers LLP"}],"fact_type":"auditor_change"},{"claim_id":"f14ce94aca53253beb25d4bf855f1a4b8b837685","claim":"BILL Holdings, Inc. dismissed Ernst & Young LLP as its auditor.","evidence_excerpt":"On September 5, 2023, the Audit Committee (the “Audit Committee”) of the Board of Directors of BILL Holdings, Inc. (the “Company”) dismissed Ernst & Young LLP (“EY”) 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/1786352/000178635223000058/0001786352-23-000058-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Ernst & Young LLP"},{"label":"Successor","value":"PricewaterhouseCoopers LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}