{"filing":{"accession_number":"0000787250-26-000039","cik":"0000787250","ticker":null,"company_name":"DPL LLC","form":"8-K","filing_date":"2026-07-27","report_date":"2026-07-23","primary_document":"dpl-20260723.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/787250/000078725026000039/dpl-20260723.htm"},"events":[{"id":20755,"run_id":18679,"accession_number":"0000787250-26-000039","anchor_item_number":"4.01","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.95,"summary":"The filing discloses the dismissal of Ernst \u0026 Young LLP as the Company's independent registered public accounting firm on July 23, 2026, and the engagement of KPMG LLP as the replacement auditor, effective upon filing of the Q2 2026 10-Q. The change is driven by EY's loss of independence due to the announced Merger Agreement involving AES (the Company's parent). This is a classic auditor change under Item 4.01, and the filing includes the required representations regarding disagreements and reportable events, along with EY's consent letter (Exhibit 16.1).","company_name":"DPL LLC","ticker":null,"filing_date":"2026-07-27","form":"8-K","submitted_at":null,"items":[{"id":20214,"accession_number":"0000787250-26-000039","item_number":"4.01","item_title":"Changes in Registrant's Certifying Accountant.","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"The filing discloses the dismissal of Ernst \u0026 Young LLP as the Company's independent registered public accounting firm on July 23, 2026, and the engagement of KPMG LLP as the replacement auditor, effective upon filing of the Q2 2026 10-Q. The change is driven by EY's loss of independence due to the announced Merger Agreement involving AES (the Company's parent). This is a classic auditor change under Item 4.01, and the filing includes the required representations regarding disagreements and reportable events, along with EY's consent letter (Exhibit 16.1).","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-27T20:43:40.612372+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":20214,"accession_number":"0000787250-26-000039","item_number":"4.01","item_title":"Changes in Registrant's Certifying Accountant.","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"The filing discloses the dismissal of Ernst \u0026 Young LLP as the Company's independent registered public accounting firm on July 23, 2026, and the engagement of KPMG LLP as the replacement auditor, effective upon filing of the Q2 2026 10-Q. The change is driven by EY's loss of independence due to the announced Merger Agreement involving AES (the Company's parent). This is a classic auditor change under Item 4.01, and the filing includes the required representations regarding disagreements and reportable events, along with EY's consent letter (Exhibit 16.1).","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-27T20:43:40.612372+00:00","company_name":"DPL LLC","ticker":null,"filing_date":"2026-07-27"}]}