6 Auditor Change Announcements 2027: What 8-Ks Said

An auditor change announcement 8-K reports the dismissal or resignation of a company's independent accountant under Item 4.01, plus any new engagement. In six 2026 filings reviewed on SEC EDGAR, all were dismissals, each said the prior audit reports had no adverse opinion, each reported no disagreements, and each filed the former auditor's Exhibit 16.1 letter. Only one reported a reportable event.

Updated: November 9, 2026

Contents

• Item 4.01 basics

• Six filings compared

• What each 8-K said

• How companies framed it

• Patterns across filings

• IR team checklist

• Frequently asked questions

What does an Item 4.01 auditor change 8-K have to say?

Under the SEC Form 8-K text, Item 4.01(a) applies when the independent accountant resigns, declines to stand for re-appointment or is dismissed. The company must disclose the information required by Item 304(a)(1) of Regulation S-K, including compliance with Item 304(a)(3). Item 4.01(b) covers the engagement of a new accountant and calls for the Item 304(a)(2) information. The form adds that a resignation or dismissal and the engagement of a replacement are separate reportable events, so a single change can require two 8-Ks.

The default clock is four business days after the event. Item 4.01 sits next to other personnel and financial items that Virgo covers in its guides to executive departure announcements and the earnings release Form 8-K.

Which six auditor change 8-Ks are compared here?

The table summarizes each filing as read in full on EDGAR. The 8-K date is the signature date in the filing, and the letter date is the date of the former auditor's Exhibit 16.1 letter as stated in the 8-K.

CompanyOutgoing auditorIncoming auditorEvent date8-K datedLetter datedReportable events

Better Home & FinanceDeloitte & ToucheBDO USAMar 16, 2026Mar 19Mar 19Yes, previously disclosed material weaknesses iRhythmPricewaterhouseCoopersKPMGMar 30, 2026Mar 31Mar 31None MaxLinearGrant ThorntonKPMGMay 28, 2026Jun 1Jun 1None ANI PharmaceuticalsEisnerAmperErnst & YoungApr 1, 2026Apr 7Apr 7None DHI GroupDeloitte & ToucheRSM USFeb 24, 2026Feb 26Feb 26None Outdoor HoldingWithumSmith+BrownGrant ThorntonJun 26, 2026Jun 29Jun 29None

What did each of the six auditor change 8-Ks say?

1. Better Home & Finance: a reportable event disclosed

Better's Audit Committee ran what the filing calls a comprehensive process and approved the dismissal of Deloitte on March 16, 2026, effective immediately. The Better Home & Finance 8-K on EDGAR says Deloitte had served since 2020 and that its reports for 2025 and 2024 had no adverse opinion. It reports no disagreements and one exception on reportable events: material weaknesses previously disclosed in the 2024 10-K, which the company said were remediated as of December 31, 2025. The committee discussed them with Deloitte and authorized Deloitte to answer the successor's questions. BDO was appointed March 16 and an engagement letter was signed March 18.

What it shows: how to disclose a reportable event plainly and say how it was handled.

2. iRhythm: the clean version

iRhythm's Audit Committee dismissed PwC on March 30, 2026 and approved KPMG for fiscal 2026 the same day. The iRhythm 8-K on EDGAR gives no reason. It reports unqualified audit reports for 2025 and 2024, no disagreements and no reportable events. It says PwC furnished the requested letter agreeing with the statements, filed as Exhibit 16.1 and dated March 31, so the letter was in hand when the 8-K was signed.

What it shows: the standard structure with the letter already collected.

3. MaxLinear: no reason and no process stated

MaxLinear dismissed Grant Thornton on May 28, 2026, effective immediately, with Audit Committee approval, and approved KPMG for fiscal 2026. The MaxLinear 8-K on EDGAR reports unqualified reports, no disagreements and no reportable events. It does not describe why the change was made or how the replacement was chosen. Grant Thornton's letter is dated June 1, the day the 8-K was signed.

What it shows: a minimal filing that covers every required element and nothing more.

4. ANI Pharmaceuticals: letter dated six days later

ANI notified EisnerAmper on April 1, 2026 that it would be dismissed, with approval from its Audit and Finance Committee, and appointed Ernst & Young the same day for fiscal 2026. The ANI Pharmaceuticals 8-K on EDGAR reports unqualified reports, no disagreements and no reportable events, and says the company gave EisnerAmper a copy before filing. The letter is dated April 7, six days after the event and the same day the 8-K is signed.

What it shows: the 8-K waited for the letter, and the filing landed on the fourth business day by our count.

5. DHI Group: a competitive process and an exhibit mismatch

DHI's Audit Committee approved the dismissal of Deloitte on February 24, 2026, and the DHI Group 8-K on EDGAR says the company ran a competitive process and selected RSM US. RSM was appointed the same day, subject to client acceptance procedures and an engagement letter. It reports unqualified reports, no disagreements and no reportable events. Deloitte's letter is dated February 26. One detail stands out: the filing calls the letter Exhibit 16.1 in the text, but its exhibit index also lists the same letter as Exhibit 99.1.

What it shows: a stated selection process, and a reminder to keep exhibit labels consistent.

6. Outdoor Holding: dismissal right after the 10-K

Outdoor Holding's Audit Committee approved the dismissal of WithumSmith+Brown on June 26, 2026. The Outdoor Holding 8-K on EDGAR says the dismissal followed the June 22 filing of the 10-K for the year ended March 31, 2026, which included Withum's report. Grant Thornton was engaged for the year ending March 31, 2027. It reports an unqualified report, no disagreements and no reportable events, and Withum's letter is dated June 29.

What it shows: the only filing that explained timing, tying the change to completion of the audit cycle.

How did the six companies frame the auditor change?

Item 4.01 8-Ks are formulaic, and these six give little narrative. None offered a substantive reason for the change. Two described a selection process, Better Home & Finance and DHI Group, and Outdoor Holding explained timing relative to its 10-K. We read the 8-Ks only, not press releases or call remarks, so we make no claim about how any company framed the change elsewhere. If a change follows a restatement, the context is different, as covered in Virgo's guide to restatement announcements.

What patterns appear across the six filings?

• Audit reports: all six said the reports for the two most recent years had no adverse opinion or disclaimer and were not qualified.

• Disagreements: all six reported none.

• Reportable events: five reported none. Better Home & Finance disclosed previously reported material weaknesses.

• New auditor consultation: all six said the company did not consult the new firm on the matters the rule lists.

• Letter timing: the letters were dated from one to six days after the event, and the 8-Ks were dated one to four business days after it.

• Same-day appointment: five approved the new firm on the day of the dismissal. MaxLinear's 8-K does not state a date for its approval.

What should an IR team check before filing an Item 4.01 8-K?

• Record the dismissal or resignation date and treat the engagement of the new firm as its own event.

• Confirm the four-business-day deadline with counsel.

• Describe the opinions in the audit reports for the two most recent fiscal years.

• State disagreements and reportable events precisely. If there is an exception, say how it was handled, as Better did.

• Send the draft 8-K to the former auditor before filing and request the Exhibit 16.1 letter.

• Plan for the letter's timing, since the six letters arrived one to six days after the events, and ask counsel how to file it if it is not ready.

• Include the new auditor's no-consultation statement and the engagement date.

• Check exhibit numbers in the text and the exhibit index so they match.

• Decide whether to offer a reason or a process note, and keep any press release or call remarks consistent with the 8-K.

For wider investor communications, see the investor relations hub.

Frequently asked questions

What is Item 4.01 of Form 8-K?

Item 4.01 is the item for changes in a company's certifying accountant. It covers a resignation, a refusal to stand for re-appointment or a dismissal, and the engagement of a new firm.

Is an auditor change always a red flag?

Not by itself. All six filings here reported no adverse opinions, and five reported no reportable events. The details to read are disagreements, reportable events and the former auditor's letter.

What is the Exhibit 16.1 letter?

It is a letter from the former auditor to the SEC saying whether it agrees with the company's statements about the change. All six companies filed one.

What is a reportable event?

It is a defined term in Item 304(a)(1)(v) of Regulation S-K. Better Home & Finance reported previously disclosed material weaknesses as its reportable event.

Must the 8-K explain why the auditor changed?

None of the six gave a substantive reason. Whether to add one is a drafting decision to make with counsel.

How fast is the 8-K due?

Generally four business days after the event. These six were dated between one and four business days after it.

Editorial disclosure and research notes

Sourcing. Each 8-K was read in full on SEC EDGAR, and the Item 4.01 requirements come from the SEC's published Form 8-K text. We did not open the Exhibit 16.1 letters themselves, so letter dates and descriptions come from the 8-K text. We did not review press releases or investor communications.

Editorial judgment. The patterns, takeaways and checklist are Virgo's own judgment, not statements from the companies. Business-day counts are our arithmetic. Virgo PR publishes this page and provides communications services, so read the judgments as one agency's view. No stock price or return claims are made.

Not legal advice. This page is general information and is not legal advice. Disclosure decisions should be made with securities counsel.