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Joby Aviation switches auditors from Deloitte to PwC

Joby Aviation, Inc. changed its independent auditor.

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

Rhea-AI Filing Summary

Joby Aviation, Inc. changed its independent auditor. On March 2, 2026, the Audit Committee dismissed Deloitte & Touche LLP as the company’s independent registered public accounting firm, effective immediately, and informed Deloitte on March 3, 2026.

Deloitte’s audit reports on Joby’s consolidated financial statements for the fiscal years ended December 31, 2025 and 2024 contained no adverse opinions, disclaimers, or qualifications regarding uncertainty, scope, or accounting principles, and there were no disagreements or reportable events through March 2, 2026.

The Audit Committee appointed PricewaterhouseCoopers LLP as Joby’s independent registered public accounting firm for the fiscal year ending December 31, 2026, subject to completion of PwC’s standard client acceptance procedures and an engagement letter. Joby states it did not consult PwC on accounting principles, potential audit opinions, disagreements, or reportable events during the referenced periods.

Positive

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Negative

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Insights

Joby replaces Deloitte with PwC, reporting no disputes or problem findings.

Joby Aviation’s Audit Committee has transitioned its independent auditor from Deloitte & Touche LLP to PricewaterhouseCoopers LLP. The company notes that Deloitte’s reports for fiscal years ended December 31, 2025 and December 31, 2024 were clean, without adverse opinions or scope or principle qualifications.

Importantly, Joby reports no disagreements or reportable events with Deloitte through March 2, 2026, which suggests the change is not being attributed to a disclosed accounting dispute. The company also indicates it did not consult PwC on specific accounting treatments or potential audit opinions before the appointment, which aligns with independence expectations.

For investors, an auditor change can be a governance milestone, but the absence of reported disputes or adverse audit language reduces concern in the information provided. Future annual reports audited by PwC for the year ending December 31, 2026 will show how the new firm assesses Joby’s financial reporting under its own audit approach.

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, or exhibit attachments filed with this report.

FAQ

What auditor change did Joby Aviation (JOBY) disclose in this 8-K?
Joby Aviation’s Audit Committee dismissed Deloitte & Touche LLP as its independent registered public accounting firm and appointed PricewaterhouseCoopers LLP for the fiscal year ending December 31, 2026, subject to PwC’s client acceptance procedures and execution of an engagement letter.

Did Deloitte’s audit opinions on Joby Aviation (JOBY) contain any adverse findings?
Deloitte’s audit reports on Joby Aviation’s consolidated financial statements for fiscal years ended December 31, 2025 and December 31, 2024 did not contain adverse opinions, disclaimers of opinion, or qualifications regarding uncertainty, audit scope, or accounting principles, according to the company’s disclosure.

Were there any disagreements between Joby Aviation (JOBY) and Deloitte before the dismissal?
Joby Aviation states there were no disagreements with Deloitte, as defined in Item 304(a)(1)(iv) of Regulation S-K, on accounting principles, financial statement disclosure, or audit scope or procedures, and no reportable events through March 2, 2026, in connection with Deloitte’s audits.

Did Joby Aviation (JOBY) previously consult PwC on accounting issues before appointing it auditor?
Joby Aviation reports that during fiscal years ended 2025 and 2024 and through March 2, 2026, neither the company nor anyone on its behalf consulted PwC on specific accounting applications, potential audit opinions, disagreements, or reportable events, and no written or oral advice was a key factor in decisions.

What additional document from Deloitte is included with Joby Aviation’s (JOBY) 8-K?
The company includes as Exhibit 16.1 a letter from Deloitte & Touche LLP to the Securities and Exchange Commission, dated March 6, 2026, responding to Joby Aviation’s disclosure and stating whether Deloitte agrees with the statements made about its relationship with the company.

Who authorized the auditor change disclosed by Joby Aviation (JOBY)?
Joby Aviation explains that its Audit Committee of the Board of Directors approved both the dismissal of Deloitte and the appointment of PricewaterhouseCoopers LLP, and the 8-K is signed on the company’s behalf by Chief Financial Officer Rodrigo Brumana.

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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): March 2, 2026
Joby Aviation, Inc.
(Exact name of Registrant as Specified in Its Charter)
Delaware001-3952498-1548118
(State or Other Jurisdiction
of Incorporation)
(Commission File Number)
(IRS Employer
Identification No.)
333 ENCINAL STREET
SANTA CRUZ,California95060
(Address of Principal Executive Offices)(Zip Code)
Registrant’s Telephone Number, Including Area Code: 831 201-6700
(Former name or former address, if changed since last report)
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:
oWritten communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
oSoliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
oPre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
oPre-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
Common Stock, par value $0.0001 per shareJOBYNew York Stock Exchange
Warrants to purchase common stockJOBY WSNew York Stock Exchange
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 o
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.
Dismissal of Independent Registered Public Accounting Firm
On March 2, 2026, the Audit Committee (the “Audit Committee”) of the Board of Directors of Joby Aviation, Inc. (the “Company”) approved the dismissal of Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered public accounting firm, effective immediately. Deloitte was informed of this decision on March 3, 2026. The audit reports of Deloitte on the consolidated financial statements of the Company as of and for each of the fiscal years ended December 31, 2025 and 2024, did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles.
In connection with the audits of the Company’s consolidated financial statements for each of the fiscal years ended December 31, 2025 and 2024, and the subsequent interim period through March 2, 2026, there were no: (1) ‘disagreements’ (within the meaning of Item 304(a)(1)(iv) of Regulation S-K and related instructions) with Deloitte on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements if not resolved to Deloitte’s satisfaction would have caused Deloitte to make reference to the subject matter of the disagreement in connection with Deloitte’s opinion to the subject matter of the disagreement; or (2) ‘reportable events’ (as defined in Item 304(a)(1)(v) of Regulation S-K).
The Company provided Deloitte with a copy of the disclosure contained in this Current Report on Form 8-K and requested that Deloitte furnish a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made herein. A copy of such letter from Deloitte is attached as Exhibit 16.1 and is incorporated herein by reference.
Engagement of New Independent Registered Public Accounting Firm
On March 2, 2026, the Audit Committee appointed PricewaterhouseCoopers LLP (“PwC”) as the Company’s independent registered public accounting firm for the Company’s fiscal year ending December 31, 2026, subject to the completion of PwC’s standard client acceptance procedures and execution of an engagement letter.
During the fiscal years ended December 31, 2025 and 2024 and the subsequent interim period through March 2, 2026, neither the Company nor anyone on its behalf has consulted with PwC regarding (i) the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, and neither a written report nor oral advice was provided to the Company that PwC concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue; (ii) any matter that was the subject of a disagreement within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions; or (iii) any reportable event within the meaning of Item 304(a)(1)(v) of Regulation S-K.
Item 9.01.    Financial Statements and Exhibits.
(d)    Exhibits.
Exhibit No.Exhibit Description
16.1
Letter from Deloitte & Touche LLP to the Securities and Exchange Commission, dated March 6, 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 thereunto duly authorized.
Joby Aviation, Inc.
Date:March 6, 2026By:/s/ Rodrigo Brumana
Name:Rodrigo Brumana
Title:Chief Financial Officer

Source: View Original Filing on SEC EDGAR

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