{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-412301","form_type":"8-K","ticker":"NNDM","cik":"0001643303","company_name":"Nano Dimension Ltd.","filed_at":"2026-10-02T20:15:15+00:00","discovered_at":"2026-10-02T20:16:00.269138+00:00","generated_at":"2026-10-12T14:36:33.739829+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Nano Dimension dismisses KPMG as auditor, taps PwC Israel after adverse ICFR opinion","bullets":["KPMG dismissed Sept. 28, 2026 with Audit Committee approval; Kesselman & Kesselman (PwC Israel) engaged the same day for the FY2026 audit and Q3 2026 review.","KPMG's FY2025 report on internal control over financial reporting carried an adverse opinion tied to a disclosed material weakness.","Material weakness: insufficient accounting knowledge/training led to ineffective controls over valuation of acquired intangibles and discontinued operations (10-K Item 9A).","No disagreements or reportable events with KPMG except the material weakness; KPMG's opinion on the FY2025 consolidated financial statements was unqualified.","KPMG provided a letter dated Oct. 2, 2026 (Exhibit 16.1) agreeing with the company's statements; no consultation with PwC Israel on accounting matters."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-412301","json":"https://secwatch.observer/filing/0001193125-26-412301.json","markdown":"https://secwatch.observer/filing/0001193125-26-412301.md","text":"https://secwatch.observer/filing/0001193125-26-412301.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1643303/000119312526412301/0001193125-26-412301-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1643303/000119312526412301/nndm-20260928.htm"},"model":{"generated_by":"deepseek-v4.1-flash:cloud@v2","generated_at":"2026-10-12T14:36:33.739829+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}