{"filing":{"accession_number":"0000027430-26-000052","cik":"0000027430","ticker":null,"company_name":"DAYTON POWER \u0026 LIGHT CO","form":"8-K","filing_date":"2026-07-27","report_date":"2026-07-23","primary_document":"dpandl-20260723.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/27430/000002743026000052/dpandl-20260723.htm"},"events":[{"id":20756,"run_id":18680,"accession_number":"0000027430-26-000052","anchor_item_number":"4.01","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"summary":"The Company dismissed Ernst \u0026 Young LLP as its independent registered public accounting firm on July 23, 2026, due to independence concerns arising from the announced Merger Agreement involving AES and Horizon Parent. KPMG LLP was simultaneously engaged as the new auditor effective upon EY's dismissal. This is a classic auditor change under Item 4.01, with clear disclosure of the prior auditor's dismissal and the new auditor's appointment, along with confirmatory statements regarding the absence of disagreements or reportable events.","company_name":"DAYTON POWER \u0026 LIGHT CO","ticker":null,"filing_date":"2026-07-27","form":"8-K","submitted_at":null,"items":[{"id":20215,"accession_number":"0000027430-26-000052","item_number":"4.01","item_title":"Changes in Registrant's Certifying Accountant","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"reasoning":"The Company dismissed Ernst \u0026 Young LLP as its independent registered public accounting firm on July 23, 2026, due to independence concerns arising from the announced Merger Agreement involving AES and Horizon Parent. KPMG LLP was simultaneously engaged as the new auditor effective upon EY's dismissal. This is a classic auditor change under Item 4.01, with clear disclosure of the prior auditor's dismissal and the new auditor's appointment, along with confirmatory statements regarding the absence of disagreements or reportable events.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-27T20:43:43.515680+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":20215,"accession_number":"0000027430-26-000052","item_number":"4.01","item_title":"Changes in Registrant's Certifying Accountant","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"reasoning":"The Company dismissed Ernst \u0026 Young LLP as its independent registered public accounting firm on July 23, 2026, due to independence concerns arising from the announced Merger Agreement involving AES and Horizon Parent. KPMG LLP was simultaneously engaged as the new auditor effective upon EY's dismissal. This is a classic auditor change under Item 4.01, with clear disclosure of the prior auditor's dismissal and the new auditor's appointment, along with confirmatory statements regarding the absence of disagreements or reportable events.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-27T20:43:43.515680+00:00","company_name":"DAYTON POWER \u0026 LIGHT CO","ticker":null,"filing_date":"2026-07-27"}]}