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重大事件 即時報告 8-K 2026-05-15

申報公司:Dream Finders Homes, Inc.(股票代碼:DFH)

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📄 **申報類型**:8-K 當前報告 **申報公司**:Dream Finders Homes, Inc.(股票代碼:DFH) **報告日期**:2026年5月13日 **重點事件:更換獨立核數師** 🔄 公司審計委員會經過競爭性招標程序,決定更換外部核數師。 - 於2026年5月13日,正式解聘 PricewaterhouseCoopers LLP(PwC)為獨立註冊會計師事務所。 - 同日,委任 KPMG LLP 為新任獨立核數師,負責2026年度(截至2026年12月31日)的審計工作。 **關鍵要點**: ✅ PwC 對公司2024及2025年度合併財務報表出具的審計報告,均無保留意見、無否定意見,亦未對不確定性、審計範圍或會計原則提出修訂或保留。 ✅ 在2024、2025兩個財政年度及截至更換日的中期期間,公司與PwC之間並無任何「分歧」(根據Regulation S-K Item 304(a)(1)(iv)定義),亦無「報告事件」(Item 304(a)(1)(v))。 ✅ 公司已向PwC提供本8-K的披露內容,PwC已於2026年5月15日提交同意信函(見附件16.1)。 ✅ 在委任KPMG前,公司或其代表並未就任何會計原則應用、審計意見或潛在分歧事項諮詢KPMG。 **對投資者的潛在影響** 💡 更換核數師屬常規公司治理程序,尤其經由招標進行。文件中明確指出過去兩年無審計分歧或報告事件,反映更換過程平穩,不涉及會計質量或誠信問題。投資者無需過度擔憂,惟應留意新核數師KPMG對2026年度財務報告的審計風格及任何後續溝通。整體而言,此舉旨在優化審計服務及成本效益,屬中性事件。
展開英文正文
dream-202605130001825088FALSE00018250882026-05-132026-05-13

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d)
of the Securities Exchange Act of 1934

Date of Report (date of earliest event reported): May 13, 2026
Dream Finders Homes, Inc.
(Exact name of registrant as specified in its charter)

Delaware001-3991685-2983036
(State or other jurisdiction
 of incorporation)(Commission
 File Number)(I.R.S. Employer
 Identification No.)

14701 Phillips Highway, Suite 300
Jacksonville , Florida
32256
(Address of principal executive offices)(Zip Code)

Registrant’s telephone number, including area code: (904) 644-7670
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2):

☐Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

Title of each classTrading Symbol(s)Name of each exchange on which registered
Class A Common StockDFHNYSE

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 or Rule 12b-2 of the Securities Exchange Act of 1934.
Emerging growth company ☐
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Item 4.01 Changes in Registrant’s Certifying Accountant.
(a) Dismissal of Independent Registered Public Accounting Firm
The Audit Committee of the Board of Directors (the “Audit Committee”) of Dream Finders Homes, Inc. (the “Company”) conducted a competitive process to determine the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2026 and issued a Request for Proposal (“RFP”) to several qualified accounting firms, including PricewaterhouseCoopers LLP (“PwC”), the Company’s independent registered public accounting firm. As a result of this RFP process, following the review and evaluation of proposals from participating firms, on May 13, 2026 (the “Effective Date”), the Audit Committee dismissed PwC as the Company’s independent registered public accounting firm.
The audit reports of PwC on the Company’s consolidated financial statements as of and for the fiscal years ended December 31, 2025 and 2024 did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles. 
During the fiscal years ended December 31, 2025 and 2024, and in the subsequent interim period through the Effective Date, there were no: (1) “disagreements” (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and PwC on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures, which, if not resolved to the satisfaction of PwC, would have caused PwC to make reference in their reports for such years, or (2) “reportable events” (as described in Item 304(a)(1)(v) of Regulation S-K).
The Company provided PwC with a copy of the disclosures contained in the Current Report on Form 8-K filed by the Company with the Securities and Exchange Commission (“SEC”) on May 13, 2026 (the “Form 8-K”) and requested that PwC furnish the Company with a letter addressed to the SEC stating whether or not it agrees with the statements contained therein. A copy of PwC’s letter, dated May 15, 2026, is included in Exhibit 16.1 to this Form 8-K.
(b) Engagement of New Independent Registered Public Accounting Firm
On May 13, 2026, the Audit Committee appointed KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026, effective immediately.
During the fiscal years ended December 31, 2025 and 2024, and the subsequent interim period through the Effective Date, neither the Company nor anyone on its behalf consulted KPMG with respect to (a) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s consolidated financial statements, and neither a written report nor oral advice was provided to the Company that KPMG concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue, or (b) any matter that was either the subject of a “disagreement” (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a “reportable event” (as described in Item 304(a)(1)(v) of Regulation S-K).

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits.

NumberDescription
16.1
Letter from PwC dated May 15, 2026

104Cover Page Interactive Data File (embedded within the inline XBRL document)

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

 DREAM FINDERS HOMES, INC.
   
Date: May 15, 2026By:/s/ Robert E. Riva
  Robert E. Riva
  Vice President, General Counsel and Corporate Secretary