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Dream Finders Homes (NYSE: DFH) replaces PwC with KPMG as independent auditor

Filing Impact
(Moderate)
Filing Sentiment
(Neutral)
Form Type
8-K

Rhea-AI Filing Summary

Dream Finders Homes, Inc. changed its independent auditor, dismissing PricewaterhouseCoopers LLP (PwC) and appointing KPMG LLP following a competitive request-for-proposal process. PwC’s audit reports on the company’s consolidated financial statements for the years ended December 31, 2025 and 2024 contained no adverse opinions, disclaimers, or qualifications.

The company states there were no disagreements with PwC on accounting principles, financial statement disclosure, or audit procedures, and no reportable events during those periods and through May 13, 2026. The audit committee selected KPMG as independent registered public accounting firm for the fiscal year ending December 31, 2026 and indicates the company had not previously consulted KPMG on accounting or auditing matters.

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Insights

Dream Finders shifts auditors from PwC to KPMG with no reported disputes.

Dream Finders Homes’ audit committee ran a competitive RFP for its 2026 audit and chose KPMG, dismissing PwC as independent auditor effective May 13, 2026. This represents a governance-level change in who reviews the company’s financial statements rather than a change in the financials themselves.

The company notes PwC’s reports for 2025 and 2024 had no adverse opinions or qualifications, and it reports no disagreements or reportable events with PwC through the effective date. It also states neither the company nor its representatives previously consulted KPMG on specific accounting treatments or potential audit opinions, which aligns with disclosure norms for auditor changes.

Overall, this appears to be a routine auditor transition driven by an RFP process, with no indicated disputes over past accounting. Future annual reports for the year ending December 31, 2026 will be the first prepared under KPMG’s oversight, giving investors their initial view of KPMG’s approach to the company’s audit.

Item 4.01 Changes in Registrant's Certifying Accountant Governance
The company changed its independent auditing firm, which may involve disagreements on accounting matters.
Item 9.01 Financial Statements and Exhibits Exhibits
Financial statements, pro forma financial information, and exhibit attachments filed with this report.
Auditor change effective date May 13, 2026 Date PwC was dismissed and KPMG was appointed
Latest audited fiscal year under PwC Year ended December 31, 2025 PwC issued unqualified audit reports for 2025
First fiscal year under KPMG Year ending December 31, 2026 KPMG appointed as independent auditor for 2026
independent registered public accounting firm financial
"the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2026"
An independent registered public accounting firm is an outside accounting company officially registered with the government regulator to examine and report on a public company's financial records and controls. Investors treat its reports like an impartial inspector’s certificate — they add credibility to financial statements, help spot errors or misleading claims, and reduce the risk that shareholders are relying on unchecked or biased numbers.
Request for Proposal financial
"issued a Request for Proposal (“RFP”) to several qualified accounting firms"
A request for proposal (RFP) is a formal document a company or organization issues to invite outside vendors to submit detailed bids for a project, product or service—think of it as asking several contractors to propose how they would build and price a job. For investors, RFPs matter because winning or responding to them can create new revenue, reveal strategic partnerships, or signal future costs and competitive positioning, all of which can affect a company’s growth and valuation.
disagreements regulatory
"there were no: (1) “disagreements” (as defined in Item 304(a)(1)(iv) of Regulation S-K)"
reportable events regulatory
"or (2) “reportable events” (as described in Item 304(a)(1)(v) of Regulation S-K)"
Regulation S-K regulatory
"as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions"
A set of U.S. Securities and Exchange Commission rules that tell public companies which narrative and qualitative details must be disclosed in filings, such as risk factors, management discussion, executive pay, legal proceedings and business description. Think of it as a standardized checklist or blueprint that ensures investors get the same types of background information from every company so they can compare risks, management quality and strategy before making investment decisions.
Understanding 8-K Material Events →
0001825088FALSE00018250882026-05-132026-05-13


UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d)
of the Securities Exchange Act of 1934

Date of Report (date of earliest event reported): May 13, 2026
Dream Finders Homes, Inc.
(Exact name of registrant as specified in its charter)
Delaware001-3991685-2983036
(State or other jurisdiction
 of incorporation)		(Commission
 File Number)		(I.R.S. Employer
 Identification No.)
14701 Phillips Highway, Suite 300
Jacksonville , Florida
32256
(Address of principal executive offices)(Zip Code)
Registrant’s telephone number, including area code: (904) 644-7670
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2):
☐Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
☐Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
☐Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
☐Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Securities registered pursuant to Section 12(b) of the Act:
Title of each classTrading Symbol(s)Name of each exchange on which registered
Class A Common StockDFHNYSE
Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 or Rule 12b-2 of the Securities Exchange Act of 1934.
Emerging growth company ☐
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐


Item 4.01 Changes in Registrant’s Certifying Accountant.
(a) Dismissal of Independent Registered Public Accounting Firm
The Audit Committee of the Board of Directors (the “Audit Committee”) of Dream Finders Homes, Inc. (the “Company”) conducted a competitive process to determine the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2026 and issued a Request for Proposal (“RFP”) to several qualified accounting firms, including PricewaterhouseCoopers LLP (“PwC”), the Company’s independent registered public accounting firm. As a result of this RFP process, following the review and evaluation of proposals from participating firms, on May 13, 2026 (the “Effective Date”), the Audit Committee dismissed PwC as the Company’s independent registered public accounting firm.
The audit reports of PwC on the Company’s consolidated financial statements as of and for the fiscal years ended December 31, 2025 and 2024 did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles.
During the fiscal years ended December 31, 2025 and 2024, and in the subsequent interim period through the Effective Date, there were no: (1) “disagreements” (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and PwC on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures, which, if not resolved to the satisfaction of PwC, would have caused PwC to make reference in their reports for such years, or (2) “reportable events” (as described in Item 304(a)(1)(v) of Regulation S-K).
The Company provided PwC with a copy of the disclosures contained in the Current Report on Form 8-K filed by the Company with the Securities and Exchange Commission (“SEC”) on May 13, 2026 (the “Form 8-K”) and requested that PwC furnish the Company with a letter addressed to the SEC stating whether or not it agrees with the statements contained therein. A copy of PwC’s letter, dated May 15, 2026, is included in Exhibit 16.1 to this Form 8-K.
(b) Engagement of New Independent Registered Public Accounting Firm
On May 13, 2026, the Audit Committee appointed KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026, effective immediately.
During the fiscal years ended December 31, 2025 and 2024, and the subsequent interim period through the Effective Date, neither the Company nor anyone on its behalf consulted KPMG with respect to (a) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s consolidated financial statements, and neither a written report nor oral advice was provided to the Company that KPMG concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue, or (b) any matter that was either the subject of a “disagreement” (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a “reportable event” (as described in Item 304(a)(1)(v) of Regulation S-K).
Item 9.01. Financial Statements and Exhibits.

(d) Exhibits.

NumberDescription
16.1
Letter from PwC dated May 15, 2026
104Cover Page Interactive Data File (embedded within the inline XBRL document)


SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

 DREAM FINDERS HOMES, INC.
   
Date: May 15, 2026By:/s/ Robert E. Riva
  Robert E. Riva
  Vice President, General Counsel and Corporate Secretary
   
  

Source: View Original Filing on SEC EDGAR

FAQ

What auditor change did Dream Finders Homes (DFH) announce?

Dream Finders Homes announced it dismissed PwC as its independent registered public accounting firm and appointed KPMG LLP. The change followed a competitive request-for-proposal process run by the audit committee for the fiscal year ending December 31, 2026.

Were there any disagreements between DFH and PwC before the auditor change?

The company reports no disagreements with PwC on accounting principles, financial statement disclosure, or audit scope during 2024, 2025, and the interim period through May 13, 2026. It also states there were no reportable events under the relevant Regulation S-K definitions.

How did PwC’s prior audit opinions on DFH’s financials read?

PwC’s audit reports on Dream Finders Homes’ consolidated financial statements for the years ended December 31, 2025 and 2024 contained no adverse opinion, no disclaimer of opinion, and were not qualified or modified regarding uncertainty, audit scope, or accounting principles.

Who is Dream Finders Homes’ new independent auditor and for which year?

The audit committee appointed KPMG LLP as Dream Finders Homes’ independent registered public accounting firm for the fiscal year ending December 31, 2026. The appointment was effective May 13, 2026, and KPMG will audit that year’s consolidated financial statements.

Did DFH consult KPMG on accounting issues before appointing it auditor?

The company states that during 2024, 2025, and through May 13, 2026, neither it nor anyone on its behalf consulted KPMG on applying accounting principles, potential audit opinions, or any matters involving disagreements or reportable events under Regulation S-K.

Filing Exhibits & Attachments

4 documents

Other Documents