---
schema_version: "secwatch.filing_event.v1"
accession: "0001628280-25-015157"
form_type: "8-K"
ticker: "FWRD"
cik: "0000912728"
company_name: "FORWARD AIR CORP"
filed_at: "2025-03-27T23:59:59+00:00"
generated_at: "2026-05-24T04:31:55.765116+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Forward Air dismisses EY, appoints KPMG as auditor; Omni acquisition material weakness cited

## Summary
- Ernst & Young dismissed as auditor on March 24, 2025; KPMG engaged on March 27, 2025.
- No disagreements with EY on accounting principles; EY's 2023/2024 audit reports were unqualified.
- Material weakness in internal controls over Omni Newco purchase accounting, income taxes, and impairment.
- EY authorized to respond fully to KPMG's inquiries regarding the material weakness.
- No prior consultations with KPMG on accounting issues before engagement.

## SEC filing metadata
- accession: 0001628280-25-015157
- form_type: 8-K
- ticker: FWRD
- cik: 0000912728
- company_name: FORWARD AIR CORP
- filed_at: 2025-03-27T23:59:59+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/912728/000162828025015157/0001628280-25-015157-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/912728/000162828025015157/fwrd-20250324.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001628280-25-015157
- JSON: https://secwatch.observer/filing/0001628280-25-015157.json
- Plain text: https://secwatch.observer/filing/0001628280-25-015157.txt

## Key facts
- Auditor Changes
  FORWARD AIR CORP engaged KPMG, LLP as its auditor.
  - Action: engagement
  - Auditor: KPMG, LLP
  source text: On March 27, 2025, KPMG was engaged by the Audit Committee as Forward’s independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/912728/000162828025015157/0001628280-25-015157-index.htm
- Auditor Changes
  FORWARD AIR CORP dismissed Ernst & Young LLP as its auditor.
  - Action: dismissal
  - Auditor: Ernst & Young LLP
  - Successor: KPMG, LLP
  source text: On March 24, 2025, EY was dismissed as authorized by the Audit Committee of the Board of Directors (“Audit Committee”).
  evidence_url: https://www.sec.gov/Archives/edgar/data/912728/000162828025015157/0001628280-25-015157-index.htm

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