{"schema_version":"secwatch.filing_event.v1","accession":"0001868159-25-000027","form_type":"8-K","ticker":"LINE","cik":"0001868159","company_name":"Lineage, Inc.","filed_at":"2025-04-07T23:59:59+00:00","discovered_at":"2026-05-14T18:02:50.289990+00:00","generated_at":"2026-05-23T20:14:33.936423+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Lineage Inc. dismisses KPMG as auditor, appoints PwC for FY2025","bullets":["Audit Committee dismissed KPMG effective after filing Q1 2025 Form 10-Q.","No disagreements between Lineage and KPMG during 2023, 2024, or interim.","KPMG reports had no adverse opinion; prior material weakness remediated as of Dec 31, 2024.","PwC appointed for fiscal year 2025, subject to completion of standard client acceptance.","KPMG furnished letter to SEC dated April 7, 2025 confirming agreement with disclosures."],"urls":{"canonical":"https://secwatch.observer/filing/0001868159-25-000027","json":"https://secwatch.observer/filing/0001868159-25-000027.json","markdown":"https://secwatch.observer/filing/0001868159-25-000027.md","text":"https://secwatch.observer/filing/0001868159-25-000027.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1868159/000186815925000027/0001868159-25-000027-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1868159/000186815925000027/line-20250401.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T20:14:33.936423+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":"4cb6d08b98b888876c1225ec2f4a0d72c94da29c","claim":"Lineage, Inc. dismissed KPMG LLP as its auditor.","evidence_excerpt":"On April 1, 2025, the Audit Committee (the “Audit Committee”) of the Board of Directors (the “Board”) of Lineage Inc. (the “Company”), approved the dismissal of KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm, effective following the filing of the Company’s Form 10-Q for the quarter ended March 31, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1868159/000186815925000027/0001868159-25-000027-index.htm","confidence":1.0,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"KPMG LLP"}],"fact_type":"auditor_change"},{"claim_id":"e023d6d23ee645f19a0acbfd1c2973cf40071b99","claim":"Lineage, Inc. engaged PricewaterhouseCoopers LLP as its auditor.","evidence_excerpt":"On April 1, 2025, the Audit Committee, after a thorough evaluation, approved the selection of PwC as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025, subject to PwC’s completion of its standard client acceptance procedures.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1868159/000186815925000027/0001868159-25-000027-index.htm","confidence":1.0,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","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"}