{"schema_version":"secwatch.filing_event.v1","accession":"0002055116-25-000007","form_type":"8-K","ticker":"KG","cik":"0002055116","company_name":"Kestrel Group Ltd","filed_at":"2025-06-24T23:59:59+00:00","discovered_at":"2026-05-14T18:02:50.791528+00:00","generated_at":"2026-05-18T23:05:51.214651+00:00","sec_items":["4.01","8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Kestrel dismisses auditor Frazier & Deeter; engages E&Y and wins NY lawsuit dismissal","bullets":["Frazier & Deeter dismissed June 18, 2025; no disagreements but material weaknesses in FY2024 internal controls noted.","Ernst & Young appointed as new independent auditor for FY2025, effective June 18, 2025.","New York Supreme Court granted Maiden's motion to dismiss WUSO Holding Corp lawsuit on June 17, 2025; plaintiffs may appeal.","E&Y had previously audited Maiden Holdings (now Kestrel subsidiary) for FY2023 and FY2024."],"urls":{"canonical":"https://secwatch.observer/filing/0002055116-25-000007","json":"https://secwatch.observer/filing/0002055116-25-000007.json","markdown":"https://secwatch.observer/filing/0002055116-25-000007.md","text":"https://secwatch.observer/filing/0002055116-25-000007.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2055116/000205511625000007/0002055116-25-000007-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2055116/000205511625000007/mhld-20250624.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-18T23:05:51.214651+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":"56418814bac64ad632d8154df14e467cd9b0802b","claim":"Kestrel Group Ltd engaged Ernst & Young LLP as its auditor.","evidence_excerpt":"On June 18, 2025, the audit committee of the board of directors of Kestrel approved the engagement of Ernst & Young LLP (\"E&Y\") as Kestrel's new independent registered public accounting firm for the year ending December 31, 2025, and interim periods ending after May 27, 2025, effective as of Kestrel’s dismissal of F&D.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/2055116/000205511625000007/0002055116-25-000007-index.htm","confidence":0.98,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Ernst & Young LLP"}],"fact_type":"auditor_change"},{"claim_id":"d2c4338d8f9c00f1d4f8bd355d4be86f6b1a63e1","claim":"Kestrel Group Ltd dismissed Frazier & Deeter, LLC as its auditor.","evidence_excerpt":"On June 18, 2025, the independent registered public accounting firm previously engaged by Kestrel Group Ltd (\"Kestrel\" or the \"Company\"), Frazier & Deeter, LLC (“F&D”), was dismissed, effective June 18, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/2055116/000205511625000007/0002055116-25-000007-index.htm","confidence":0.98,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Frazier & Deeter, LLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}