ResMed Inc. filed a current report on Form 8-K on August 17, 2026, disclosing the dismissal of KPMG LLP as its independent registered public accounting firm, the appointment of PricewaterhouseCoopers LLP as its successor auditor, and the planned retirement of a board director.

Key Highlights

  • Auditor dismissed: KPMG LLP was dismissed as ResMed's principal accountant, effective August 13, 2026.
  • New auditor appointed: PricewaterhouseCoopers LLP was appointed by the Audit Committee for the fiscal year ending June 30, 2027, subject to completion of PwC's standard client acceptance procedures.
  • Clean audit history: KPMG's reports on financial statements for fiscal years ended June 30, 2026 and 2025 contained no adverse opinion, disclaimer of opinion, or qualification.
  • No disagreements or reportable events: The filing states no disagreements with KPMG on accounting principles, financial statement disclosure, or auditing scope occurred during the covered periods.
  • Director retirement: Ronald Taylor informed the Board on August 13, 2026, that he will not stand for re-election and intends to retire at the 2026 annual meeting of stockholders, expected to be held on November 18, 2026.
  • New lead director: The Board approved the appointment of Carol Burt as lead director, effective November 15, 2026.

ResMed Changes Auditors and Board Leadership Following Competitive Review

According to the filing, ResMed Inc. (NYSE:RMD) disclosed three related governance and auditor changes in a single current report dated August 17, 2026, with each change carrying an effective date of August 13, 2026, or later. The Audit Committee of the Board of Directors conducted what the filing describes as "a competitive review process to evaluate and consider the selection of a new firm" before approving the dismissal of KPMG and the appointment of PwC.

The filing states that during the fiscal years ended June 30, 2026 and 2025, and through August 13, 2026, there were no disagreements with KPMG on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures. There were also no reportable events as defined under Item 304(a)(1)(v) of Regulation S-K. Additionally, the company confirmed that PwC was not consulted on any accounting, auditing, or financial reporting matter during those same periods.

On the board side, director Ronald Taylor indicated his intention to retire at the upcoming annual meeting, which the company expects to hold on November 18, 2026. The filing specifies that "Mr. Taylor's intention to retire is not due to any disagreement with Resmed on any matter relating to Resmed's operations, policies or practices." In connection with that transition, the Board approved Carol Burt's appointment as lead director, effective November 15, 2026. The company also issued a press release on August 17, 2026, announcing both the Taylor retirement and the Burt appointment, which is furnished as Exhibit 99.1 to the filing.

What Was Disclosed

ResMed's August 17, 2026 current report disclosed the August 13, 2026 dismissal of KPMG and appointment of PwC as auditor for fiscal year 2027, with no disagreements or reportable events noted, alongside the planned board retirement of Ronald Taylor and the appointment of Carol Burt as lead director.