Business Context and Reporting Period
This Form 8-K filing by Everus Construction Group, Inc. (ECG) reports a change in the company's independent registered public accounting firm. The report date is January 14, 2026, with the document signed on January 21, 2026.
Key Financial Metrics
This filing does not contain financial performance data such as revenue, profit, cash flow, margins, debt, or liquidity. The document focuses exclusively on corporate governance regarding the external auditor.
Material Changes
- Dismissal of Auditor: Deloitte & Touche LLP was dismissed as the independent registered public accounting firm effective immediately following the completion of the audit for the fiscal year ended December 31, 2025.
- Engagement of New Auditor: KPMG LLP was appointed as the new independent registered public accounting firm for the fiscal year ending December 31, 2026, effective with the review of the quarter ending March 31, 2026.
- Audit History: Deloitte's audit reports for fiscal years 2024 and 2023 were unqualified and contained no adverse opinions, disclaimers, or modifications regarding uncertainty, scope, or accounting principles.
Management Commentary and Risks
The Audit Committee stated that the change followed a comprehensive selection process. The company confirmed there were no disagreements with Deloitte regarding accounting principles, financial statement disclosures, or auditing scope/procedures during the 2023 and 2024 fiscal years or the subsequent interim period. Additionally, no "reportable events" occurred. The company confirmed no prior consultations with KPMG regarding accounting principles or reportable events prior to their engagement.
Investor Verification Checklist
- Verify the specific effective date of Deloitte's dismissal once the amendment to this 8-K is filed.
- Review the attached letter from Deloitte (Exhibit 16.1) to confirm their agreement with the company's disclosures regarding the dismissal.
- Monitor future filings for the first financial statements audited or reviewed by KPMG to assess any potential changes in accounting treatment or disclosure style.
- Confirm the completion of the 2025 fiscal year audit by Deloitte in subsequent filings.