---
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"
generated_at: "2026-10-12T14:36:33.739829+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Nano Dimension dismisses KPMG as auditor, taps PwC Israel after adverse ICFR opinion

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-26-412301
- JSON: https://secwatch.observer/filing/0001193125-26-412301.json
- Plain text: https://secwatch.observer/filing/0001193125-26-412301.txt

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