---
schema_version: "secwatch.filing_event.v1"
accession: "0001140361-26-000199"
form_type: "8-K"
ticker: "AAPL"
cik: "0000320193"
company_name: "Apple Inc."
filed_at: "2026-01-02T23:59:59+00:00"
generated_at: "2026-05-16T11:51:46.478983+00:00"
event_type: "leadership"
sentiment: "neutral"
materiality_score: 0.25
calibrated_materiality_score: 0.25
confidence: "high"
source: SEC EDGAR
---

# Apple names Ben Borders Principal Accounting Officer effective Jan 1, 2026

## Summary
- Ben Borders appointed Principal Accounting Officer, succeeding Chris Kondo.
- Effective January 1, 2026; Borders has been with Apple since 2010.
- No family relationships or transactions requiring disclosure under Reg S-K.

## SEC filing metadata
- accession: 0001140361-26-000199
- form_type: 8-K
- ticker: AAPL
- cik: 0000320193
- company_name: Apple Inc.
- filed_at: 2026-01-02T23:59:59+00:00
- event_type: leadership
- sentiment: neutral
- materiality_score: 0.25
- calibrated_materiality_score: 0.25
- confidence: high
- sec_items: 5.02
- EDGAR index: https://www.sec.gov/Archives/edgar/data/320193/000114036126000199/0001140361-26-000199-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/320193/000114036126000199/ef20060722_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001140361-26-000199
- JSON: https://secwatch.observer/filing/0001140361-26-000199.json
- Plain text: https://secwatch.observer/filing/0001140361-26-000199.txt

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