---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-23-042810"
form_type: "8-K"
ticker: "RBA"
cik: "0001046102"
company_name: "RB GLOBAL INC."
filed_at: "2023-04-06T23:59:59+00:00"
generated_at: "2026-06-17T04:52:59.486210+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.25
calibrated_materiality_score: 0.25
confidence: "high"
source: SEC EDGAR
---

# Ritchie Bros. changes auditor from E&Y Canada to E&Y US due to HQ relocation to Illinois

## Summary
- E&Y Canada resigned and audit committee appointed E&Y US as independent registered public accounting firm on April 5, 2023.
- No disagreements or reportable events occurred during audits for fiscal years 2021 and 2022 or the subsequent interim period.
- Change solely due to relocation of principal executive offices from Burnaby, Canada to Westchester, Illinois, United States.
- E&Y US had not been consulted on any accounting matters prior to its engagement.

## SEC filing metadata
- accession: 0001104659-23-042810
- form_type: 8-K
- ticker: RBA
- cik: 0001046102
- company_name: RB GLOBAL INC.
- filed_at: 2023-04-06T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.25
- calibrated_materiality_score: 0.25
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1046102/000110465923042810/0001104659-23-042810-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1046102/000110465923042810/tm2311928d1_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-23-042810
- JSON: https://secwatch.observer/filing/0001104659-23-042810.json
- Plain text: https://secwatch.observer/filing/0001104659-23-042810.txt

## Key facts
- Auditor Changes
  Ernst & Young LLP (Canada) resigned as auditor of RB GLOBAL INC..
  - Action: resignation
  - Auditor: Ernst & Young LLP (Canada)
  - Successor: Ernst & Young LLP (United States)
  source text: On April 5, 2023, Ernst & Young LLP (Canada) (“E&Y Canada”) resigned as the independent registered public accounting firm of Ritchie Bros. Auctioneers Incorporated (the “Company”), and the audit committee of the Board of Directors of the Company (the “Audit Committee”) approved the resignation of E&Y Canada and appointed Ernst & Young LLP (United States) (“E&Y United States”) as the Company’s
  evidence_url: https://www.sec.gov/Archives/edgar/data/1046102/000110465923042810/0001104659-23-042810-index.htm
- Auditor Changes
  RB GLOBAL INC. engaged Ernst & Young LLP (United States) as its auditor.
  - Action: engagement
  - Auditor: Ernst & Young LLP (United States)
  source text: On April 5, 2023, Ernst & Young LLP (Canada) (“E&Y Canada”) resigned as the independent registered public accounting firm of Ritchie Bros. Auctioneers Incorporated (the “Company”), and the audit committee of the Board of Directors of the Company (the “Audit Committee”) approved the resignation of E&Y Canada and appointed Ernst & Young LLP (United States) (“E&Y United States”) as the Company’s independent registered public accounting firm. The change in the Company’s independent registered public accounting firm was due solely to the relocation of the Company’s principal executive offices from 9500 Glenlyon Parkway, Burnaby, British Columbia V5J 0C6, Canada to Two Westbrook Corporate Center, Suite 500, Westchester, Illinois 60154, United States. The reports of E&Y Canada on the consolidated financial statements for the Company’s two most recent fiscal years ended December 31, 2022 and 202
  evidence_url: https://www.sec.gov/Archives/edgar/data/1046102/000110465923042810/0001104659-23-042810-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.