{"schema_version":"secwatch.filing_event.v1","accession":"0001826000-25-000046","form_type":"8-K","ticker":"LTCH","cik":"0001826000","company_name":"Latch, Inc.","filed_at":"2025-04-09T23:59:59+00:00","discovered_at":"2026-05-14T18:02:49.960647+00:00","generated_at":"2026-05-23T18:33:08.655572+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Latch dismisses Deloitte & Touche, appoints BDO USA as new auditor","bullets":["Deloitte dismissed as auditor after 2023 10-K filing; audit reports for 2022-2023 unqualified.","Company had material weaknesses in internal controls as of Dec 2022 and Dec 2023.","Restated financial statements for 2019-2021 and Q1 2022; those periods are no longer reliable.","BDO USA, P.C. appointed as independent auditor for fiscal year ending Dec 31, 2024.","No disagreements with Deloitte; Deloitte authorized to respond to BDO's inquiries."],"urls":{"canonical":"https://secwatch.observer/filing/0001826000-25-000046","json":"https://secwatch.observer/filing/0001826000-25-000046.json","markdown":"https://secwatch.observer/filing/0001826000-25-000046.md","text":"https://secwatch.observer/filing/0001826000-25-000046.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1826000/000182600025000046/0001826000-25-000046-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1826000/000182600025000046/lat-20250404.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T18:33:08.655572+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}