Business Context and Reporting Period
This Form 8-K Current Report was filed by iRhythm Holdings, Inc. on March 30, 2026. The filing addresses a material change in the company's independent registered public accounting firm.
Key Financial Metrics
The filing text does not provide specific values for revenue, profit, cash flow, margins, debt, or liquidity. This report focuses exclusively on corporate governance regarding the audit firm.
Material Changes
- Dismissal of Auditor: On March 30, 2026, the Audit Committee dismissed PricewaterhouseCoopers LLP (PwC) as the independent registered public accounting firm.
- Engagement of New Auditor: On March 30, 2026, the Audit Committee engaged KPMG LLP as the new independent registered public accounting firm for the fiscal year ending December 31, 2026.
- Audit History: PwC's audit reports for fiscal years ended December 31, 2025, and December 31, 2024, contained no adverse opinions, disclaimers, or qualifications.
- Disagreements: The company reported no "disagreements" or "reportable events" with PwC during the two most recent fiscal years or the interim period through March 30, 2026.
Guidance, Outlook, and Risks
The filing does not contain financial guidance, management commentary on future outlook, or specific risk factors beyond the standard disclosure of the auditor change. PwC confirmed in a letter (Exhibit 16.1) that it agrees with the company's statements regarding the dismissal and the absence of disagreements.
Investor Verification Checklist
- Verify the rationale for the auditor change in subsequent press releases or investor presentations, as the 8-K does not explicitly state the reason for dismissal.
- Review the transition timeline to ensure no gap in audit coverage for the fiscal year ending December 31, 2026.
- Confirm that KPMG has no prior conflicts of interest or undisclosed consultations with the company prior to engagement.
- Monitor upcoming quarterly earnings reports for any restatements or changes in accounting policies resulting from the auditor transition.