Business Context and Reporting Period
Company: Dream Finders Homes, Inc.
Filing Type: Form 8-K (Current Report)
Date of Report: May 13, 2026
Reporting Period: Immediate event reporting regarding the change of independent registered public accounting firm for the fiscal year ending December 31, 2026.
Key Financial Metrics
This filing does not contain financial performance data. The document reports a corporate governance event rather than financial results. Consequently, there are no values provided for revenue, profit, cash flow, margins, debt, or liquidity.
Material Changes
- Dismissal of Auditor: The Audit Committee dismissed PricewaterhouseCoopers LLP (PwC) as the independent registered public accounting firm effective May 13, 2026.
- 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 immediately.
- Audit History: PwC's audit reports for fiscal years 2024 and 2025 contained no adverse opinions, disclaimers, or qualifications.
- Disagreements: The Company reported no disagreements or reportable events with PwC regarding accounting principles, financial statement disclosures, or auditing scope during the relevant periods.
Guidance, Outlook, and Risks
Management Commentary: The change in auditors resulted from a competitive Request for Proposal (RFP) process conducted by the Audit Committee. The Company confirmed that no consultations regarding accounting principles or audit opinions were held with KPMG prior to their engagement.
Risks and Contingencies: The filing does not disclose new material risks or contingencies beyond the standard transition of audit services. PwC has provided a letter to the SEC agreeing with the statements made in this report.
Investor Verification Checklist
- Verify the rationale for the auditor change in the competitive RFP process details (if disclosed in subsequent filings).
- Review the letter from PwC (Exhibit 16.1) to confirm their concurrence with the Company's disclosures regarding the dismissal.
- Monitor upcoming financial reports for any impact on audit timelines or findings resulting from the transition to KPMG.
- Confirm that no undisclosed disagreements existed between the Company and PwC prior to the dismissal.