Business Context and Reporting Period
This Form 8-K Current Report is filed by Keel Infrastructure Corp. (KEEL), a Delaware corporation, for the reporting period ending June 11, 2026. The filing primarily addresses a change in the company's independent registered public accounting firm.
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 and auditor changes rather than financial performance data.
Material Changes
- Appointment of New Auditor: The Audit Committee approved PricewaterhouseCoopers LLP (United States) ("PwC USA") as the new independent registered public accounting firm for the fiscal year ending December 31, 2026.
- Dismissal of Prior Auditor: PricewaterhouseCoopers LLP (Canada) ("PwC Canada") was dismissed as the independent registered public accounting firm.
- Reason for Change: The dismissal of PwC Canada and appointment of PwC USA were driven by the Company's redomiciliation from Canada to the United States.
- Audit History: PwC Canada's audit reports for the fiscal years ended December 31, 2025, and 2024, did not contain adverse opinions, disclaimers, or qualifications regarding uncertainty, scope, or accounting principles.
Guidance, Outlook, and Risks
The filing contains no forward-looking guidance, management commentary on future operations, or specific risk factors beyond the standard disclosure of the auditor change. The company confirmed there were no "disagreements" or "reportable events" with either PwC Canada or PwC USA regarding accounting principles, financial statement disclosures, or auditing scope during the relevant periods.
Key Facts for Investor Verification
- Verify the completion of the redomiciliation process from Canada to the United States.
- Confirm the effective date of the engagement letter with PwC USA for the 2026 fiscal year.
- Review the letter from PwC Canada (Exhibit 16.1) to ensure no undisclosed disagreements exist.
- Monitor future filings for the first financial statements audited by PwC USA.