Quanex Building Products CORP (NX): auditor change — Quanex dismisses Grant Thornton, appoints KPMG; material weakness in cash-flow controls persists

Quanex Building Products CORP

Grant Thornton LLP dismissed as independent auditor; KPMG LLP appointed effective Jan 13, 2026 for FY2026.
Grant Thornton reports for FY2024 and FY2025 had no adverse opinion but included a material weakness in cash-flow statement controls.
Material weakness in internal controls over statement of cash flows persists; originally disclosed in Q4 2024.
Audit Committee selected KPMG after competitive process; no disagreements with Grant Thornton on accounting matters.

item 4.01 item 9.01

Key facts

Extracted from this filing and checked against the source text.

Auditor Changes SEC 8-K Item 4.01/4.02 confidence 0.9

Quanex Building Products CORP engaged KPMG LLP as its auditor.

Action: engagement
Auditor: KPMG LLP

Exact text from the filing

Following that process, on January 13, 2026, KPMG LLP (“KPMG”) was appointed to serve as the Company’s independent public accounting firm for the fiscal year ending October 31, 2026. On the same day, the Company notified Grant Thornton LLP (“Grant Thornton”) of its dismissal as the Company’s independent registered public accounting firm, effective immediately. The decision to change the Company’s independent registered public accounting firm was approved by the Committee. Grant Thornton’s audit reports on the Company’s consolidated financial statements for each of the fiscal years ended October 31, 2025, and October 31, 2024, did not contain an adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles. Furthermore, during each of the fiscal years ended October 31, 2025, and October 31, 2024 and through the dat

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Auditor Changes SEC 8-K Item 4.01/4.02 confidence 0.9

Quanex Building Products CORP dismissed Grant Thornton LLP as its auditor.

Action: dismissal
Auditor: Grant Thornton LLP
Successor: KPMG LLP

Exact text from the filing

(a) Dismissal of Independent Registered Public Accounting Firm The Audit Committee (the “Committee”) of the Board of Directors of Quanex Building Products Corporation (the “Company”) conducted a competitive process to select the audit firm to serve as the Company’s independent registered public accounting firm for the fiscal year ending October 31, 2026. Following that process, on January 13, 2026, KPMG LLP (“KPMG”) was appointed to serve as the Company’s independent public accounting firm for the fiscal year ending October 31, 2026. On the same day, the Company notified Grant Thornton LLP (“Grant Thornton”) of its dismissal as the Company’s independent registered public accounting firm, effective immediately.

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Source: SEC EDGAR

accession 0001104659-26-004552

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