01—Abstract
Summary
Summary of the 8-K filed August 14, 2026. Cited figures are marked; the original filing is the authoritative source.
Amcor plc (AMCR) has filed an 8-K report on August 14, 2026, announcing a significant change in its independent registered public accounting firm.
Effective August 14, 2026, PricewaterhouseCoopers LLP, United States (PwC US) has been appointed as the new auditor, succeeding PricewaterhouseCoopers AG, Switzerland (PwC Switzerland). This change is effective for the company's transition fiscal year ending December 31, 2026, and includes interim reviews for the period ending September 30, 2026. The decision to switch auditors was initiated by the Company's Audit Committee and Board of Directors, driven by Amcor's status as a US domestic reporting company and its growing operational presence within the United States.
PwC Switzerland, which had served as the auditor since 2019, has resigned and will continue to support residual statutory filings for the fiscal year ended June 30, 2026. This transition is routine and indicates a strategic alignment with the company's evolving geographic footprint and reporting requirements.
02—Key points
Key Highlights
- Appointment of PwC US as Amcor's new independent registered public accounting firm, effective August 14, 2026.
- Resignation of PwC Switzerland as the company's auditor, which had served since 2019.
- The change is primarily driven by Amcor's status as a US domestic reporting company and increasing US operations.
- PwC US will be responsible for audits starting with the transition fiscal year ending December 31, 2026.
- Interim period reviews for September 30, 2026, will also be handled by PwC US.
- PwC Switzerland will continue to support residual statutory filings for the fiscal year ended June 30, 2026.
- No disagreements or reportable events were noted with PwC Switzerland during the fiscal years ended June 30, 2026 and 2025.
03—Questions
Frequently Asked Questions
Why is Amcor changing its independent auditor from PwC Switzerland to PwC US?
The change is primarily due to Amcor's status as a US domestic reporting company and its increasing presence and operations in the United States. The company's Board of Directors and Audit Committee deemed it appropriate to align its auditor with its US reporting requirements and operational footprint.
When does this change in auditor take effect?
The appointment of PwC US and the resignation of PwC Switzerland are effective on August 14, 2026. PwC US will commence its duties with the transition fiscal year ending December 31, 2026.
Were there any issues or disagreements with the previous auditor, PwC Switzerland?
No, the filing explicitly states that there were no disagreements concerning accounting principles, financial statement disclosures, or auditing procedures during the fiscal years ended June 30, 2026 and 2025. There were also no reportable events with PwC Switzerland.
Will PwC Switzerland be involved in the fiscal year 2026 audit?
PwC Switzerland will support residual statutory filings related to Amcor's fiscal year ended June 30, 2026. However, PwC US will be the auditor for the company's transition fiscal year ending December 31, 2026, and will conduct interim reviews for the period ending September 30, 2026.
04—Continue