Business Context and Reporting Period
This Form 8-K Current Report was filed by Joby Aviation, Inc. on March 6, 2026, covering events occurring on March 2, 2026. The filing addresses a significant 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. The document focuses exclusively on corporate governance regarding the audit firm.
Material Changes
- Dismissal of Auditor: The Audit Committee approved the immediate dismissal of Deloitte & Touche LLP as the independent registered public accounting firm on March 2, 2026.
- Engagement of New Auditor: PricewaterhouseCoopers LLP (PwC) was appointed as the new independent registered public accounting firm for the fiscal year ending December 31, 2026, subject to standard client acceptance procedures.
- Audit History: Deloitte's audit reports for the fiscal years ended December 31, 2025, and 2024, contained no adverse opinions, disclaimers, or qualifications.
Management Commentary and Risks
Management confirmed that during the audits for fiscal years 2024 and 2025, and the interim period through March 2, 2026, there were no disagreements with Deloitte regarding accounting principles, financial statement disclosures, or auditing scope. Additionally, no "reportable events" occurred. The Company has not consulted with PwC regarding any accounting or auditing matters prior to this appointment.
Investor Verification Checklist
- Review the attached letter from Deloitte & Touche LLP (Exhibit 16.1) to confirm their agreement with the statements made in this filing.
- Monitor the completion of PwC's client acceptance procedures and the execution of the engagement letter.
- Verify if future filings disclose the specific rationale for the auditor change, as this 8-K does not explicitly state the reason beyond the Audit Committee's approval.