Equinox Gold (EQX) shifts from KPMG to Deloitte in auditor change
Filing Impact
Filing Sentiment
Form Type
6-K
Rhea-AI Filing Summary
Equinox Gold Corp. filed a Form 6-K announcing a formal change of auditor under Canadian National Instrument 51-102. The company issued a Notice of Change of Auditor and obtained response letters from both the successor and former audit firms.
Deloitte LLP, identified as the successor auditor, states it agrees with specified statements in the company’s notice to the extent they relate to Deloitte. KPMG LLP, identified as the former auditor, confirms it is in agreement with the statements in the same notice. The notice and auditor letters are also incorporated by reference into Equinox Gold’s existing Form F-10 and Form S-8 registration statements.
Positive
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Negative
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Key Terms
Form 6-K, Notice of Change of Auditor, National Instrument 51-102, Form F-10, +2 more
6 terms
Form 6-K regulatory
"FORM 6-K REPORT OF FOREIGN PRIVATE ISSUER PURSUANT RULE 13a-16 OR 15d-16"
A Form 6-K is a report that companies listed in certain countries file to provide important updates, such as financial results, corporate changes, or other significant information, to regulators and investors. It functions like an official company update or news release, helping investors stay informed about developments that could affect their investment decisions.
Notice of Change of Auditor regulatory
"Exhibit 99.1 | | Notice of Change of Auditor"
A notice of change of auditor is a formal announcement that a company is switching the independent firm that reviews and signs off on its financial reports. Investors care because the auditor is the third-party check on a company’s numbers; changing that checker can be like hiring a new doctor or inspector — it can indicate routine rotation, a desire for a fresh view, or potential disagreements about past accounting, and it can affect confidence in the reliability and continuity of financial information.
National Instrument 51-102 regulatory
"NOTICE OF CHANGE OF AUDITOR (National Instrument 51-102 – Continuous Disclosure Obligations)"
National Instrument 51-102 is a Canadian securities rule that requires public companies to regularly publish clear, standardized information about their finances and significant developments, such as quarterly and annual reports, management discussion and analysis, and notices of material changes. For investors it acts like a rule forcing businesses to keep their financial “windows” clear and up to date, making it easier to compare companies, spot risks, and make informed decisions.
Form F-10 regulatory
"incorporated by reference ... to the registrant’s Registration Statements on Form F-10"
Form F-10 is a standardized prospectus document filed with Canadian securities regulators when a Canadian company offers shares or other securities to the public. It lays out the company’s business, financial results, management, and risks—like a detailed product label that helps investors compare what they’re buying and understand potential downsides. For investors, the form matters because it provides the core information needed to evaluate the safety, value and terms of a public securities offering.
Form S-8 regulatory
"incorporated by reference ... to the registrant’s Registration Statements on Form F-10 ... and Form S-8"
A Form S-8 is a U.S. Securities and Exchange Commission registration that lets a public company set aside shares for employee benefit plans and stock-based compensation. Think of it as opening a dedicated account that authorizes the company to issue or reserve stock for workers and directors; it matters to investors because it enables share dilution when those awards are granted or exercised and signals how management is compensated and incentivized.
successor auditor financial
"Exhibit 99.2 | | Letter – Successor Auditor"
FAQ
What does Equinox Gold Corp. (EQX) disclose in this Form 6-K?
Equinox Gold Corp. discloses a formal change of auditor, providing a Notice of Change of Auditor and response letters from both firms. The filing is made under National Instrument 51-102 and is furnished as a Form 6-K for U.S. investors.
Which firms are involved in the Equinox Gold (EQX) auditor change?
The change of auditor involves Deloitte LLP and KPMG LLP. Deloitte LLP is identified as the successor auditor, while KPMG LLP is identified as the former auditor, each providing a letter responding to the company’s Notice of Change of Auditor dated May 20, 2026.
How does Deloitte LLP respond to Equinox Gold’s change of auditor notice?
Deloitte LLP states it has reviewed Equinox Gold’s May 20, 2026 change of auditor notice and agrees with statements 2 and 3 as they relate to Deloitte. It indicates it has no basis to agree or disagree with statements 1, 4, and 5 in the notice.
What is KPMG LLP’s position on Equinox Gold’s change of auditor notice?
KPMG LLP confirms it has read Equinox Gold’s May 20, 2026 Notice of Change of Auditors and is in agreement with the statements contained in that notice. This confirms alignment between the company and the former auditor regarding the disclosed information.
How is this change of auditor linked to Equinox Gold’s U.S. registrations?
The Notice of Change of Auditor and the related auditor letters are incorporated by reference into Equinox Gold’s existing Form F-10 and Form S-8 registration statements. This extends the Canadian continuous disclosure information to U.S. investors relying on those registrations.
Under which Canadian rule is Equinox Gold’s auditor change reported?
Equinox Gold’s Notice of Change of Auditor is reported under section 4.11 of National Instrument 51-102 – Continuous Disclosure Obligations. This rule requires public issuers to formally notify Canadian securities regulators when they change their external audit firm.

