{"schema_version":"secwatch.filing_event.v1","accession":"0001801661-25-000078","form_type":"8-K","ticker":"SKLZ","cik":"0001801661","company_name":"Skillz Inc.","filed_at":"2025-12-17T23:59:59+00:00","discovered_at":"2026-05-14T18:02:40.502582+00:00","generated_at":"2026-05-16T12:56:25.155684+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Skillz dismisses Grant Thornton, appoints Deloitte as new auditor; material weaknesses reiterated","bullets":["Audit Committee dismissed Grant Thornton LLP effective Dec 11, 2025; Deloitte & Touche LLP appointed same day.","No disagreements with GT on accounting principles or audit scope; prior material weaknesses in internal controls cited.","Material weaknesses include risk assessment, IT general controls, and insufficient review of complex accounting assumptions.","GT's audit reports for FY 2024 and 2023 were unqualified except for ASU 2023-07 adoption note.","Company authorized GT to respond fully to Deloitte's inquiries regarding the reportable events."],"urls":{"canonical":"https://secwatch.observer/filing/0001801661-25-000078","json":"https://secwatch.observer/filing/0001801661-25-000078.json","markdown":"https://secwatch.observer/filing/0001801661-25-000078.md","text":"https://secwatch.observer/filing/0001801661-25-000078.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1801661/000180166125000078/0001801661-25-000078-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1801661/000180166125000078/sklz-20251211.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T12:56:25.155684+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":"148909e139f7a881f543560ebaf78293c1f8a8f0","claim":"Skillz Inc. engaged Deloitte & Touche LLP as its auditor.","evidence_excerpt":"orting, in which (a) our controls related to properly evaluating certain accounting processes were not adequately designed, implemented or operating effectively including the lack of sufficient documentation or evidence retained to demonstrate management’s review over several financial statement areas, as it relates to the Company’s reconciliations, budgets, and key elements of the financial reporting process and (b) there was an inadequate review of complex accounting assumptions, together with a lack of qualified accounting personnel employed during the year. The above reportable events were discussed between the Audit Committee and GT, and GT has been authorized by the Company to respond fully to inquiries by Deloitte & Touche LLP (“D&T”), the successor registered public accounting firm of the Company, concerning the reportable events. The Company provided GT with a copy of the forego","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1801661/000180166125000078/0001801661-25-000078-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":"d4096d81bdbe853b7d047684195be652d10cf13b","claim":"Skillz Inc. dismissed Grant Thornton LLP as its auditor.","evidence_excerpt":"Change in Registrant's Certifying Accountant Effective December 11, 2025 (the “Dismissal Date”), the Audit Committee (the “Audit Committee”) of the Board of Directors (the “Board”) of Skillz Inc. (the “Company,” “we” or “our”) dismissed Grant Thornton LLP (“GT”) 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/1801661/000180166125000078/0001801661-25-000078-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Grant Thornton LLP"},{"label":"Successor","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"}