{"schema_version":"secwatch.filing_event.v1","accession":"0002035989-26-000020","form_type":"8-K","ticker":"AMRZ","cik":"0002035989","company_name":"Amrize Ltd","filed_at":"2026-02-20T23:59:59+00:00","discovered_at":"2026-05-14T18:02:37.084310+00:00","generated_at":"2026-05-16T01:33:58.974690+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"medium","headline":"Amrize dismisses EY Switzerland, appoints EY US as auditor after North America spin-off","bullets":["EY Switzerland dismissed as independent auditor effective Feb 19, 2026; EY US appointed for fiscal year 2026.","No disagreements or reportable events with EY Switzerland except previously disclosed material weakness on insufficient U.S. GAAP-experienced staff.","Change follows Holcim spin-off making North America primary operations; EY Switzerland remains Swiss statutory auditor.","Company authorized EY Switzerland to fully respond to EY US inquiries about the material weakness."],"urls":{"canonical":"https://secwatch.observer/filing/0002035989-26-000020","json":"https://secwatch.observer/filing/0002035989-26-000020.json","markdown":"https://secwatch.observer/filing/0002035989-26-000020.md","text":"https://secwatch.observer/filing/0002035989-26-000020.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2035989/000203598926000020/0002035989-26-000020-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2035989/000203598926000020/amrize-20260219.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T01:33:58.974690+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":[{"claim_id":"3e356ace11c9b7e1eef15c45c8458ab8d59f5d6a","claim":"Amrize Ltd engaged Ernst & Young LLP as its auditor.","evidence_excerpt":"On February 19, 2026, at the direction of the Audit Committee of the Board of Directors of Amrize Ltd (the “Company”), the Company engaged Ernst & Young LLP (“EY US”) as the Company’s independent registered public accounting firm for the year ending December 31, 2026, including performing reviews of the interim periods beginning with the period ending March 31, 2026.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/2035989/000203598926000020/0002035989-26-000020-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Ernst & Young LLP"}],"fact_type":"auditor_change"},{"claim_id":"44db3e96a3e220fc877e0de73579d4ba37228782","claim":"Amrize Ltd dismissed Ernst & Young AG as its auditor.","evidence_excerpt":"On the same date, the Audit Committee dismissed Ernst & Young AG (“EY Switzerland”) as the Company’s independent registered public accounting firm, given the engagement of EY US.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/2035989/000203598926000020/0002035989-26-000020-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Ernst & Young AG"},{"label":"Successor","value":"Ernst & Young LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}