---
schema_version: "secwatch.filing_event.v1"
accession: "0001868159-25-000027"
form_type: "8-K"
ticker: "LINE"
cik: "0001868159"
company_name: "Lineage, Inc."
filed_at: "2025-04-07T23:59:59+00:00"
generated_at: "2026-05-23T20:14:33.936423+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# Lineage Inc. dismisses KPMG as auditor, appoints PwC for FY2025

## Summary
- Audit Committee dismissed KPMG effective after filing Q1 2025 Form 10-Q.
- No disagreements between Lineage and KPMG during 2023, 2024, or interim.
- KPMG reports had no adverse opinion; prior material weakness remediated as of Dec 31, 2024.
- PwC appointed for fiscal year 2025, subject to completion of standard client acceptance.
- KPMG furnished letter to SEC dated April 7, 2025 confirming agreement with disclosures.

## SEC filing metadata
- accession: 0001868159-25-000027
- form_type: 8-K
- ticker: LINE
- cik: 0001868159
- company_name: Lineage, Inc.
- filed_at: 2025-04-07T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.55
- calibrated_materiality_score: 0.55
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1868159/000186815925000027/0001868159-25-000027-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1868159/000186815925000027/line-20250401.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001868159-25-000027
- JSON: https://secwatch.observer/filing/0001868159-25-000027.json
- Plain text: https://secwatch.observer/filing/0001868159-25-000027.txt

## Key facts
- Auditor Changes
  Lineage, Inc. dismissed KPMG LLP as its auditor.
  - Action: dismissal
  - Auditor: KPMG LLP
  source text: On April 1, 2025, the Audit Committee (the “Audit Committee”) of the Board of Directors (the “Board”) of Lineage Inc. (the “Company”), approved the dismissal of KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm, effective following the filing of the Company’s Form 10-Q for the quarter ended March 31, 2025.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1868159/000186815925000027/0001868159-25-000027-index.htm
- Auditor Changes
  Lineage, Inc. engaged PricewaterhouseCoopers LLP as its auditor.
  - Action: engagement
  - Auditor: PricewaterhouseCoopers LLP
  source text: On April 1, 2025, the Audit Committee, after a thorough evaluation, approved the selection of PwC as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025, subject to PwC’s completion of its standard client acceptance procedures.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1868159/000186815925000027/0001868159-25-000027-index.htm

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