Business Context and Reporting Period
This Form 8-K Current Report is filed by Accel Entertainment, Inc. on December 18, 2025. The filing addresses a corporate governance matter regarding the appointment of a new independent registered public accounting firm for the fiscal year ending December 31, 2026.
Key Financial Metrics
The filing text does not provide specific values for revenue, profit, cash flow, margins, debt, or liquidity. This report focuses exclusively on the change in the company's certifying accountant.
Material Changes
- Appointment of New Auditor: The Audit Committee approved the engagement of Deloitte and Touche, LLP as the independent registered public accounting firm for the fiscal year ending December 31, 2026.
- Dismissal of Prior Auditor: The Committee approved the dismissal of KPMG LLP following the completion of the audit for the fiscal year ended December 31, 2025.
- Selection Process: The decision followed a competitive selection process that included the current firm, KPMG.
Management Commentary, Risks, and Contingencies
- Audit Opinions: KPMG's reports for the fiscal years ended December 31, 2024, and 2023 did not contain adverse opinions, disclaimers, or qualifications regarding uncertainty, audit scope, or accounting principles.
- Disagreements: There were no disagreements with KPMG on accounting principles, practices, financial statement disclosures, or auditing scope/procedures during the 2023 and 2024 fiscal years and subsequent interim periods.
- Reportable Events: No reportable events occurred during the specified periods.
- Consultations: The Company did not consult with Deloitte regarding matters described in Items 304(a)(2)(i) and (ii) of Regulation S-K prior to the engagement.
Investor Verification Checklist
- Verify the effective date of Deloitte's engagement and the completion of their client acceptance procedures.
- Review the letter from KPMG LLP (Exhibit 16.1) to confirm their agreement with the Company's disclosures regarding the dismissal.
- Monitor future filings for the first financial statements audited by Deloitte for the fiscal year ending December 31, 2026.