Business Context and Reporting Period
This Form 8-K Current Report is filed by Better Home & Finance Holding Company (BETR) on March 16, 2026. The filing addresses a change in the Company's independent registered public accounting firm for the fiscal year ending December 31, 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 audit firm.
Material Changes
- Dismissal of Former Auditor: The Audit Committee dismissed Deloitte & Touche LLP effective March 16, 2026. Deloitte had served as the independent auditor since 2020.
- Appointment of New Auditor: The Audit Committee appointed BDO USA, P.C. as the new independent registered public accounting firm. The engagement letter was executed on March 18, 2026.
- Audit History: Deloitte's reports for fiscal years 2024 and 2025 were unqualified and contained no adverse opinions or disclaimers.
Management Commentary, Risks, and Contingencies
- Disagreements: The Company reported no disagreements with Deloitte regarding accounting principles, financial statement disclosures, or auditing scope during the relevant periods.
- Reportable Events: No reportable events occurred except for previously disclosed material weaknesses in internal control over financial reporting (disclosed in the 2024 Form 10-K). The Company concluded these weaknesses were remediated as of December 31, 2025.
- Consultations: The Company did not consult BDO regarding any matters set forth in Item 304(a)(2)(i) or (ii) of Regulation S-K prior to their appointment.
Investor Verification Checklist
- Verify the status of the previously disclosed material weaknesses in internal controls and confirm the remediation timeline.
- Review the letter from Deloitte & Touche LLP (Exhibit 16.1) to confirm their agreement with the Company's disclosures regarding the dismissal.
- Monitor future filings for the first audit report issued by BDO USA, P.C. to ensure continuity in financial reporting standards.
- Confirm that no undisclosed disagreements or reportable events exist between the Company and the former auditor.