{"schema_version":"secwatch.filing_event.v1","accession":"0001842356-23-000036","form_type":"8-K","ticker":null,"cik":"0001842356","company_name":"Wag! Group Co.","filed_at":"2023-09-12T23:59:59+00:00","discovered_at":"2026-05-14T18:03:35.672469+00:00","generated_at":"2026-06-10T21:19:27.928310+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Wag! Group dismisses BDO as auditor, appoints PwC; previously disclosed material weaknesses","bullets":["Audit Committee dismissed BDO USA, P.C. as independent auditor effective Sept. 7, 2023 after competitive selection process.","No disagreements with BDO on accounting principles or practices during 2021-2022 and subsequent interim period.","Successor auditor PricewaterhouseCoopers LLP (PwC) appointed for year ending Dec. 31, 2023, effective immediately.","Reportable events: material weaknesses in internal control over financial reporting, as previously disclosed in 2022 10-K.","BDO's audit reports for 2021-2022 were unqualified; no adverse opinion or disclaimer."],"urls":{"canonical":"https://secwatch.observer/filing/0001842356-23-000036","json":"https://secwatch.observer/filing/0001842356-23-000036.json","markdown":"https://secwatch.observer/filing/0001842356-23-000036.md","text":"https://secwatch.observer/filing/0001842356-23-000036.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1842356/000184235623000036/0001842356-23-000036-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1842356/000184235623000036/pet-20230907.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-10T21:19:27.928310+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":"1ba18ea23150692fbd512fe2ac175cb51948b4b9","claim":"Wag! Group Co. engaged PricewaterhouseCoopers LLP as its auditor.","evidence_excerpt":"on September 7, 2023, following the completion of the competitive selection process described above, the Audit Committee appointed PwC as the Company’s independent registered public accounting firm for the year ending December 31, 2023, effective immediately","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1842356/000184235623000036/0001842356-23-000036-index.htm","confidence":0.99,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"PricewaterhouseCoopers LLP"}],"fact_type":"auditor_change"},{"claim_id":"d4b22923c52134031c8827921c93e0f61ee60bff","claim":"Wag! Group Co. dismissed BDO USA, P.C. as its auditor.","evidence_excerpt":"following the review of proposals from the independent registered public accounting firms that participated in the process, the Audit Committee on September 7, 2023 approved the dismissal of, and dismissed, BDO as the Company’s independent registered public accounting firm, effective as of that date","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1842356/000184235623000036/0001842356-23-000036-index.htm","confidence":0.99,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BDO USA, P.C."},{"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"}