{"schema_version":"secwatch.filing_event.v1","accession":"0001883685-26-000034","form_type":"8-K","ticker":"DKNG","cik":"0001883685","company_name":"DraftKings Inc.","filed_at":"2026-09-25T20:07:21+00:00","discovered_at":"2026-09-25T20:10:10.266706+00:00","generated_at":"2026-10-12T13:22:13.651625+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.45,"calibrated_materiality_score":0.45,"confidence":"high","headline":"DraftKings dismisses BDO as auditor and appoints Deloitte for fiscal 2027","bullets":["On September 23, 2026, the Audit Committee dismissed BDO USA, P.C. as independent auditor, effective after the fiscal 2026 audit and 2026 Form 10-K filing.","The Audit Committee appointed Deloitte & Touche LLP for fiscal year ending December 31, 2027, and related interim periods; engagement letter executed September 25, 2026.","BDO’s reports for fiscal years ended December 31, 2024 and 2025 contained no adverse opinion, disclaimer, or qualification; no disagreements or reportable events through September 23, 2026.","DraftKings requested BDO furnish a letter to the SEC; BDO’s letter dated September 25, 2026 is filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001883685-26-000034","json":"https://secwatch.observer/filing/0001883685-26-000034.json","markdown":"https://secwatch.observer/filing/0001883685-26-000034.md","text":"https://secwatch.observer/filing/0001883685-26-000034.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1883685/000188368526000034/0001883685-26-000034-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1883685/000188368526000034/dkng-20260925.htm"},"model":{"generated_by":"deepseek-v4.1-flash:cloud@v2","generated_at":"2026-10-12T13:22:13.651625+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}