{"schema_version":"secwatch.filing_event.v1","accession":"0001880319-24-000022","form_type":"8-K","ticker":"PRM","cik":"0001880319","company_name":"Perimeter Solutions, Inc.","filed_at":"2024-03-20T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.217097+00:00","generated_at":"2026-06-04T12:17:00.169613+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":"Perimeter Solutions dismisses BDO as auditor, appoints KPMG for FY2024","bullets":["BDO USA, P.C. dismissed as independent auditor effective March 18, 2024; KPMG LLP appointed for fiscal year ending December 31, 2024.","BDO's audit reports for 2022 and 2023 were unqualified, with no adverse opinion or disclaimer.","No disagreements between company and BDO on accounting principles or audit scope during the relevant periods.","Material weaknesses in internal controls for 2022 (performance-based stock, business combinations, cash flow presentation) were reported and remediated as of December 31, 2023.","Company provided BDO disclosure; BDO furnished letter to SEC agreeing with statements (Exhibit 16.1)."],"urls":{"canonical":"https://secwatch.observer/filing/0001880319-24-000022","json":"https://secwatch.observer/filing/0001880319-24-000022.json","markdown":"https://secwatch.observer/filing/0001880319-24-000022.md","text":"https://secwatch.observer/filing/0001880319-24-000022.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1880319/000188031924000022/0001880319-24-000022-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1880319/000188031924000022/prm-20240320.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T12:17:00.169613+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":"02912d0c076d1b9b262c44c9afa00d77607d525f","claim":"Perimeter Solutions, Inc. engaged KPMG, LLP as its auditor.","evidence_excerpt":"On March 15, 2024, the Audit Committee approved, and the Board ratified, the engagement of KPMG as the Company’s independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1880319/000188031924000022/0001880319-24-000022-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"KPMG, LLP"}],"fact_type":"auditor_change"},{"claim_id":"682f7e1f16086e5573bd0845e6c94cefe601186d","claim":"Perimeter Solutions, Inc. dismissed BDO USA, P.C. as its auditor.","evidence_excerpt":"on March 15, 2024, the Audit Committee approved, and the Board ratified, the dismissal of BDO USA, P.C. (“BDO”), the Company’s independent registered public accounting firm since 2021, effective March 18, 2024","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1880319/000188031924000022/0001880319-24-000022-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BDO USA, P.C."},{"label":"Successor","value":"KPMG, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}