secwatch.observer — SEC 8-K summary
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Issuer:     Latch, Inc. (LTCH)
CIK:        0001826000
Form:       8-K
Filed at:   2025-04-09T23:59:59+00:00
Accession:  0001826000-25-000046
Event type: other_material
Sentiment:  negative
Materiality: 0.55
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1826000/000182600025000046/0001826000-25-000046-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1826000/000182600025000046/lat-20250404.htm
  HTML page:      https://secwatch.observer/filing/0001826000-25-000046

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