UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
CURRENT REPORT
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Item 4.01. Changes in Registrant’s Certifying Accountant.
On August 11, 2026, the Board of Directors (the “Board”) of Amcor plc (the “Company”), upon recommendation of the Audit Committee (the “Committee”) of the Board, (i) accepted notice of the resignation of PricewaterhouseCoopers AG, Switzerland (“PwC Switzerland”) as the Company’s independent registered public accounting firm and (ii) appointed PricewaterhouseCoopers LLP, United States (“PwC US”) as the Company’s independent registered public accounting firm beginning with its transition fiscal year ending December 31, 2026, including performing reviews of the interim period ending September 30, 2026. Both the resignation by PwC Switzerland and the appointment of PwC US are effective on August 14, 2026 following the filing that day of the Company’s Annual Report on Form 10-K for its fiscal year ended June 30, 2026, though PwC Switzerland will continue to support residual statutory filings relating to the Company’s fiscal year ending June 30, 2026.
The Committee requested the resignation of PwC Switzerland, which had served as the Company’s independent registered public accounting firm since 2019, and appoint PwC US due to the Company’s status as a US domestic reporting company and the Company’s increasing presence and operations in the United States.
The reports of PwC Switzerland on the Company’s consolidated financial statements for the fiscal years ended June 30, 2026 and 2025 contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principle.
During the fiscal years ended June 30, 2026 and 2025, (i) there were no disagreements within the meaning of Item 304(a)(1)(iv) of Regulation S-X and the instructions relating thereto with PwC Switzerland on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to PwC Switzerland’s satisfaction, would have caused PwC Switzerland to make reference to the subject matter of the disagreements in its reports on the consolidated financial statements for the fiscal years ended June 30, 2026 and 2025, and (ii) there were no reportable events within the meaning of Item 304(a)(1)(v) of Regulation S-K.
The Company provided PwC Switzerland with a copy of the disclosures contained in this Current Report on Form 8-K prior to the time this Current Report on Form 8-K was filed with the Securities and Exchange Commission (the “SEC”) and requested that PwC Switzerland provide the Company with a letter addressed to the SEC stating whether PwC Switzerland agrees with the statements made by the Company herein. A copy of PwC Switzerland’s letter, dated August 11, 2026, is filed as Exhibit 16.1 to this Current Report on Form 8-K.
During the fiscal years ended June 30, 2026 and 2025, neither the Company nor anyone on its behalf consulted PwC US regarding either (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 consolidated financial statements, and neither a written report nor oral advice was provided by PwC US to the Company that PwC US concluded 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 that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the instructions relating thereto) or a reportable event (as that term is defined in Item 304(a)(1)(v) of Regulation S-K) relating to the Company.
Item 9.01. Financial Statements and Exhibits.
(d) Exhibits.
| Exhibit Index | ||
| Exhibit No. |
Description | |
| 16.1 | Letter from PricewaterhouseCoopers AG, Switzerland to the Securities and Exchange Commission, dated August 11, 2026. | |
| 104 | Cover Page Interactive Data File. The cover page XBRL tags are embedded within the inline XBRL document. |
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
| AMCOR PLC | |||
| Date | August 14, 2026 | /s/ Damien Clayton | |
| Name: | Damien Clayton | ||
| Title: | Company Secretary | ||