ResMed (NYSE: RMD) replaces KPMG with PwC, plans board shift
Rhea-AI Filing Summary
ResMed Inc. reported board and auditor changes. On August 13, 2026, the Audit Committee dismissed KPMG as independent registered public accounting firm and selected PricewaterhouseCoopers LLP (PwC), subject to completion of PwC’s standard client acceptance procedures, for the fiscal year ending June 30, 2027. KPMG’s audit reports for the fiscal years ended June 30, 2026 and 2025 contained no adverse opinions, disclaimers, or qualifications, and ResMed states there were no disagreements or reportable events with KPMG. The company also states it did not consult PwC on accounting or auditing matters during these periods. Director Ronald Taylor informed the Board he will not stand for election at the 2026 annual meeting, expected on November 18, 2026, and will retire at that time. The Board approved Carol Burt as lead director effective November 15, 2026, and these governance changes were announced in a press release furnished as an exhibit.
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8-K Event Classification
Key Figures
Key Terms
independent registered public accounting firm financial
reportable events regulatory
Item 304(a)(1)(iv) of Regulation S-K regulatory
lead director financial
client acceptance procedures financial
FAQ
What auditor change did ResMed (RMD) announce on August 13, 2026?
Did ResMed (RMD) report any disagreements with KPMG in connection with the auditor change?
Did ResMed (RMD) consult PwC before appointing it as auditor?
What board changes did ResMed (RMD) disclose regarding Ron Taylor and Carol Burt?
When did ResMed (RMD) announce the director succession in a press release?
AI-generated analysis. How Rhea-AI works. Not financial advice.
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM
CURRENT REPORT
Under Section 13 or 15(d)
of the Securities Exchange Act of 1934
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Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter) 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 the Registrant’s Certifying Accountant. |
| (a) | Dismissal of Previous Independent Registered Public Accounting Firm |
KPMG LLP (“KPMG”) was previously the principal accountants for ResMed Inc. (the “Company” or “Resmed”). On August 13, 2026, KPMG was dismissed, effective as of that date.
The reports of KPMG on the Company’s consolidated financial statements for the fiscal years ended June 30, 2026 and 2025 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 June 30, 2026 and 2025, and the subsequent interim period through August 13, 2026, there were no: (i) disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) with KPMG on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of KPMG, would have caused KPMG to make reference to such subject matter of the disagreements in their reports; or (ii) reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K).
The Company has provided KPMG with a copy of the disclosures it is making in this Current Report on Form 8-K and has requested that KPMG furnish a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made herein and, if not, stating the respects in which it does not agree. A copy of such letter provided by KPMG, dated August 17, 2026, is filed as Exhibit 16.1 to this Current Report on Form 8-K.
| (b) | Appointment of New Independent Registered Public Accounting Firm |
The Audit Committee (the “Audit Committee”) of the Board of Directors (the “Board”) of the Company performed a competitive review process to evaluate and consider the selection of a new firm as the Company’s independent registered public accounting firm commencing for the fiscal year ending June 30, 2027. On August 13, 2026, after completion of the comprehensive review process, the Audit Committee approved the dismissal of KPMG and appointed PricewaterhouseCoopers LLP (“PwC”) as the Company’s independent registered public accounting firm, subject to completion of PwC’s standard client acceptance procedures, for the fiscal year ending June 30, 2027.
During the fiscal years ended June 30, 2026 and 2025, and the subsequent interim period through August 13, 2026, neither the Company nor anyone on its behalf has consulted with PwC regarding: (i) 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 financial statements, and neither a written report nor oral advice was provided to the Company by PwC that was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue; or (ii) 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 defined in Item 304(a)(1)(v) of Regulation S-K).
| Item 5.02. | Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers. |
On August 13, 2026, Ronald Taylor, a director of Resmed, informed the Board that he will not stand for election at Resmed’s 2026 annual meeting of stockholders (the “Annual Meeting”) and intends to retire from the Board, effective at the Annual Meeting, which is expected to be held on November 18, 2026. Mr. Taylor’s intention to retire is not due to any disagreement with Resmed on any matter relating to Resmed’s operations, policies or practices.
In connection with Mr. Taylor’s retirement, the Board approved the appointment of Carol Burt as lead director, effective November 15, 2026.
| Item 7.01. | Regulation FD Disclosure. |
On August 17, 2026, the Company issued a press release announcing the retirement of Mr. Taylor effective at the Annual Meeting and the appointment of Ms. Burt as lead director effective November 15, 2026.
A copy of Resmed’s press release relating to these announcements is being furnished as Exhibit 99.1 to this current report on Form 8-K.
| Item 9.01. | Financial Statements and Exhibits. |
(d) Exhibits.
| Exhibits: |
Description of Document | |
| 16.1 | Letter from KPMG LLP to the Securities and Exchange Commission, dated August 17, 2026. | |
| 99.1 | Press Release, dated August 17, 2026. | |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL, document) | |
2
SIGNATURES
We have authorized the person whose signature appears below to sign this report on our behalf, in accordance with the Securities Exchange Act of 1934.
| Date: August 17, 2026 | ResMed Inc. | |||||
| (registrant) | ||||||
| By: | /s/ Michael J. Rider | |||||
| Name: | Michael J. Rider | |||||
| Its: | Global General Counsel and Secretary | |||||
Exhibit 99.1
Resmed Announces Appointment of Carol Burt as Lead Director and
Planned Retirement of Director Ron Taylor
| • | Nominating and Governance Chair Carol Burt to become Lead Director. |
| • | Ron Taylor to retire after more than 21 years of service on Resmed’s Board of Directors. |
SAN DIEGO, Aug.17, 2026 – Resmed (NYSE: RMD, ASX: RMD), the leading health technology company focused on sleep, breathing and care delivered in the home, today announced that Carol Burt will become Lead Director on November 15, 2026. She will succeed Ron Taylor, Resmed’s current Lead Director, who is not standing for reelection at the company’s 2026 Annual Meeting of Stockholders on November 18, 2026, and will retire after more than 21 years of service to the company.
The Board has appointed Carol Burt to serve as Lead Director, effective November 15, 2026. Burt has served on Resmed’s Board since 2013 and currently chairs the Nominating and Governance Committee. She is also a member of the Audit Committee and the Compliance, Privacy and Quality Committee. Burt’s extensive board leadership and governance experience position her well to serve as Lead Director as the company continues to execute its long-term strategy.
“Carol is an outstanding leader with deep governance experience, broad healthcare industry knowledge and a strong commitment to Resmed’s mission,” said Mick Farrell, Resmed’s Chairman and CEO. “I look forward to continuing to work closely with Carol and the entire Board as we advance our strategy and create long-term value for our shareholders.”
Ron Taylor joined Resmed’s Board of Directors in 2005 and has served in numerous leadership roles, including as Lead Director since 2013. During his tenure, Ron helped guide the company’s governance, strategy and long-term growth while providing thoughtful leadership and independent oversight during a period of significant growth and transformation.
“Ron has made extraordinary contributions to Resmed over the past two decades,” said Farrell. “His integrity, sound judgment and unwavering commitment to our patients, employees and shareholders have helped shape Resmed. On behalf of the Board and all Resmedians, I thank Ron for his outstanding service and wish him and his family all the very best.”
About Resmed
Resmed (NYSE: RMD, ASX: RMD) creates life-changing health technologies that people love. We’re relentlessly committed to pioneering innovative technology to empower millions of people in 140 countries to live happier, healthier lives. Our AI-powered digital health solutions, cloud-connected devices and intelligent software make home healthcare more personalized, accessible and effective. Ultimately, Resmed envisions a world where every person can achieve their full potential through better sleep and breathing, with care delivered in their own home. Learn more at Resmed.com and follow @Resmed.
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