This is an auditor transition, not an accounting-warning filing. The board accepted PwC Switzerland’s resignation and appointed PwC US, effective August 14, 2026, because Amcor is now a U.S. domestic reporting company with increasing U.S. operations (Board). 〔0〕
The filing explicitly rules out the red flags that would make an auditor change negative. PwC Switzerland issued no adverse or disclaimed opinions for fiscal 2026 or 2025 (Board). 〔1〕
There were also no disclosed disputes or reportable events. Amcor says it had no disagreements with PwC Switzerland over accounting principles, disclosures, or audit scope, and no reportable events during either fiscal year (Board).
Net read: neutral and operational. With no financial restatement, audit qualification, disagreement, or accounting issue disclosed, the filing is best understood as a structural change in the audit relationship rather than a deterioration in reporting quality. PwC US will begin with the transition fiscal year ending December 31, 2026, including the interim review for the period ending September 30, 2026 (Board).
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