secwatch.observer — SEC 8-K summary
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Issuer:     Nano Dimension Ltd. (NNDM)
CIK:        0001643303
Form:       8-K
Filed at:   2026-10-02T20:15:15+00:00
Accession:  0001193125-26-412301
Event type: other_material
Sentiment:  negative
Materiality: 0.65
Item codes: 4.01, 9.01
LLM model:  deepseek-v4.1-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1643303/000119312526412301/0001193125-26-412301-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1643303/000119312526412301/nndm-20260928.htm
  HTML page:      https://secwatch.observer/filing/0001193125-26-412301

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