{"filing":{"accession_number":"0001883685-26-000034","cik":"0001883685","ticker":"DKNG","company_name":"DraftKings Inc.","form":"8-K","filing_date":"2026-09-25","report_date":"2026-09-25","primary_document":"dkng-20260925.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1883685/000188368526000034/dkng-20260925.htm"},"events":[{"id":35105,"run_id":32328,"accession_number":"0001883685-26-000034","anchor_item_number":"4.01","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"summary":"The Audit Committee dismissed BDO USA, P.C. as the independent registered public accounting firm effective after the 2026 10-K filing and appointed Deloitte \u0026 Touche LLP as the new auditor for fiscal year 2027. This is a classic auditor change disclosure under Item 4.01, with no disagreements, adverse opinions, or reportable events noted, indicating a routine transition between major audit firms.","company_name":"DraftKings Inc.","ticker":"DKNG","filing_date":"2026-09-25","form":"8-K","submitted_at":null,"items":[{"id":39044,"accession_number":"0001883685-26-000034","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 Audit Committee dismissed BDO USA, P.C. as the independent registered public accounting firm effective after the 2026 10-K filing and appointed Deloitte \u0026 Touche LLP as the new auditor for fiscal year 2027. This is a classic auditor change disclosure under Item 4.01, with no disagreements, adverse opinions, or reportable events noted, indicating a routine transition between major audit firms.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-25T20:15:15.020653+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":39044,"accession_number":"0001883685-26-000034","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 Audit Committee dismissed BDO USA, P.C. as the independent registered public accounting firm effective after the 2026 10-K filing and appointed Deloitte \u0026 Touche LLP as the new auditor for fiscal year 2027. This is a classic auditor change disclosure under Item 4.01, with no disagreements, adverse opinions, or reportable events noted, indicating a routine transition between major audit firms.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-25T20:15:15.020653+00:00","company_name":"DraftKings Inc.","ticker":"DKNG","filing_date":"2026-09-25"}]}