8-KFinancial EventsExhibits & Filings

Amrize Ltd 8-K Report, Auditor Change (Feb 20, 2026)

Filed February 20, 2026For Securities:AMRZ

Summary

Amrize Ltd (AMRZ) has announced a significant change in its independent registered public accounting firm. Effective February 19, 2026, the Company's Audit Committee has engaged Ernst & Young LLP (EY US) as its new principal independent auditor for the fiscal year ending December 31, 2026. This appointment follows the dismissal of Ernst & Young AG (EY Switzerland), which will continue to serve as the Company's statutory auditor under Swiss Law. The decision to switch to EY US is primarily driven by Amrize Ltd's strategic realignment post-spin-off from Holcim Ltd. With its main operations now situated in North America, the company deems it more efficient to work with a U.S.-based accounting firm to better align with its financial reporting functions. Investors should note that this change is procedural and reflects the evolving operational structure of the company.

Key Highlights

  • 1Amrize Ltd (AMRZ) has appointed Ernst & Young LLP (EY US) as its new independent registered public accounting firm for the fiscal year ending December 31, 2026.
  • 2Ernst & Young AG (EY Switzerland) has been dismissed as the principal independent auditor but will continue as the statutory auditor under Swiss Law.
  • 3The change in auditors is attributed to Amrize Ltd's primary operations being in North America following its spin-off from Holcim Ltd.
  • 4The company aims to improve coordination between its financial reporting and its U.S.-based operations.
  • 5There were no disagreements or reportable events with EY Switzerland that would affect their past audit reports.
  • 6A previously disclosed material weakness in internal controls related to insufficient U.S. GAAP expertise was identified.
  • 7EY US has not been consulted by the Company prior to their appointment on any accounting or auditing matters.

Frequently Asked Questions

Amrize Ltd changed its independent auditor to Ernst & Young LLP (EY US) primarily because its main operations are now in North America after the spin-off from Holcim Ltd. Engaging a U.S.-based firm is expected to better coordinate with the Company's financial reporting functions in the United States.

Yes, Ernst & Young AG (EY Switzerland) will continue to serve as Amrize Ltd's statutory auditor under Swiss Law, even though they have been dismissed as the principal independent registered public accounting firm for U.S. SEC reporting purposes.

No, the filing explicitly states there were no disagreements between Amrize Ltd and EY Switzerland on any matters of accounting principles, practices, financial statement disclosures, or auditing scope/procedures.

The filing reiterates a previously disclosed material weakness in internal control over financial reporting related to insufficient accounting and supervisory personnel with U.S. GAAP expertise. This was identified prior to the company becoming a standalone entity and was not discussed with EY Switzerland at the time of identification. Amrize Ltd has authorized EY Switzerland to respond to inquiries from EY US regarding this matter.