DraftKings Inc. Changes Independent Auditor, Appoints Deloitte

What Happened
DraftKings Inc. announced on September 23, 2026 that its Audit Committee has dismissed BDO USA, P.C. as the company’s independent registered public accounting firm effective immediately after BDO completes the audit for the fiscal year ending December 31, 2026 and the Company files its 2026 Form 10‑K. The Audit Committee appointed Deloitte & Touche LLP as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2027 and related interim periods; Deloitte’s engagement letter was executed on September 25, 2026.

Key Details

• Audit committee decision date: September 23, 2026; Deloitte engagement letter executed September 25, 2026.
• Transition timing: BDO will complete the FY2026 audit and filing of the 2026 Form 10‑K; Deloitte will be auditor for FY2027 (subject to standard client acceptance).
• BDO’s prior reports for the years ended December 31, 2024 and 2025 were unqualified (no adverse or disclaimer opinions) and there were no disagreements or reportable events for those years or through September 23, 2026.
• The Company requested and filed BDO’s letter (dated September 25, 2026) confirming these statements; DraftKings and its representatives did not consult Deloitte on accounting or audit matters during 2024, 2025 or the interim period through September 23, 2026.

Why It Matters
A change in independent auditor is a material corporate governance event investors watch because it affects who will audit and opine on the company’s financial statements. In this case, the filing shows a planned transition (BDO completes FY2026 work; Deloitte takes over for FY2027) and explicitly reports no audit disagreements or reportable events with BDO for recent years, which suggests the change is a managed transition rather than prompted by a disclosed audit dispute. Investors should note the timing (final FY2026 audit by BDO; Deloitte beginning with FY2027) when reviewing upcoming filings and audit opinions.