---
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"
generated_at: "2026-05-23T18:33:08.655572+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# Latch dismisses Deloitte & Touche, appoints BDO USA as new auditor

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.55
- calibrated_materiality_score: 0.55
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001826000-25-000046
- JSON: https://secwatch.observer/filing/0001826000-25-000046.json
- Plain text: https://secwatch.observer/filing/0001826000-25-000046.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.