{"filing":{"accession_number":"0001193125-26-354154","cik":"0000943819","ticker":"RSMDF","company_name":"RESMED INC","form":"8-K","filing_date":"2026-08-17","report_date":"2026-08-13","primary_document":"d292919d8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/943819/000119312526354154/d292919d8k.htm"},"events":[{"id":28293,"run_id":25869,"accession_number":"0001193125-26-354154","anchor_item_number":"4.01","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.95,"summary":"KPMG LLP was dismissed as the Company's principal accountant effective August 13, 2026, and PricewaterhouseCoopers LLP was appointed as the new independent registered public accounting firm for the fiscal year ending June 30, 2027. No disagreements or reportable events with KPMG were disclosed.","company_name":"RESMED INC","ticker":"RSMDF","filing_date":"2026-08-17","form":"8-K","submitted_at":null,"items":[{"id":30192,"accession_number":"0001193125-26-354154","item_number":"4.01","item_title":null,"event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"Item 4.01 discloses the dismissal of KPMG LLP as the Company's principal accountant effective August 13, 2026, and the appointment of PricewaterhouseCoopers LLP (PwC) as the new independent registered public accounting firm for the fiscal year ending June 30, 2027. The filing explicitly states there were no disagreements or reportable events with KPMG, and no prior consultations with PwC on accounting matters. This is a straightforward auditor change transaction material to investors' assessment of financial reporting oversight.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-17T20:31:34.508220+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":28294,"run_id":25869,"accession_number":"0001193125-26-354154","anchor_item_number":"7.01","event_type":"governance_other","event_domain":"governance","is_material":true,"confidence":0.75,"summary":"Ronald Taylor, a director and Lead Director of Resmed for over 21 years, announced his retirement from the Board effective at the November 2026 Annual Meeting, and Carol Burt was appointed as his successor in the Lead Director role effective November 15, 2026. This represents a board-level governance transition in the Lead Director position.","company_name":"RESMED INC","ticker":"RSMDF","filing_date":"2026-08-17","form":"8-K","submitted_at":null,"items":[{"id":30193,"accession_number":"0001193125-26-354154","item_number":"5.02","item_title":null,"event_type":"exec_departure","event_domain":"governance","is_material":true,"confidence":0.72,"reasoning":"Ronald Taylor, a director and current Lead Director of Resmed, informed the Board on August 13, 2026 that he will not stand for reelection and intends to retire from the Board effective at the November 2026 Annual Meeting after more than 21 years of service. While the filing also discloses Carol Burt's appointment as the new Lead Director, the principal disclosed action centers on Taylor's departure from the Board. The retirement of a long-tenured Lead Director is material to investors' assessment of governance continuity and board leadership.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-17T20:31:34.508220+00:00","company_name":"","ticker":null,"filing_date":""},{"id":30194,"accession_number":"0001193125-26-354154","item_number":"7.01","item_title":null,"event_type":"governance_other","event_domain":"governance","is_material":true,"confidence":0.75,"reasoning":"The disclosure announces two related governance events: the retirement of Ron Taylor, a long-serving director and current Lead Director, and the appointment of Carol Burt as his successor in the Lead Director role effective November 15, 2026. While both an exec_departure and exec_appointment could apply individually, the filing centers on a leadership transition within the board structure rather than a C-suite executive departure or appointment. The Lead Director role is a governance position, making this a board-level governance transition that does not fit neatly into the specific exec_departure or exec_appointment categories, which typically apply to officers and named executives in operational roles.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-17T20:31:34.508220+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":30192,"accession_number":"0001193125-26-354154","item_number":"4.01","item_title":null,"event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"Item 4.01 discloses the dismissal of KPMG LLP as the Company's principal accountant effective August 13, 2026, and the appointment of PricewaterhouseCoopers LLP (PwC) as the new independent registered public accounting firm for the fiscal year ending June 30, 2027. The filing explicitly states there were no disagreements or reportable events with KPMG, and no prior consultations with PwC on accounting matters. This is a straightforward auditor change transaction material to investors' assessment of financial reporting oversight.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-17T20:31:34.508220+00:00","company_name":"RESMED INC","ticker":"RSMDF","filing_date":"2026-08-17"},{"id":30193,"accession_number":"0001193125-26-354154","item_number":"5.02","item_title":null,"event_type":"exec_departure","event_domain":"governance","is_material":true,"confidence":0.72,"reasoning":"Ronald Taylor, a director and current Lead Director of Resmed, informed the Board on August 13, 2026 that he will not stand for reelection and intends to retire from the Board effective at the November 2026 Annual Meeting after more than 21 years of service. While the filing also discloses Carol Burt's appointment as the new Lead Director, the principal disclosed action centers on Taylor's departure from the Board. The retirement of a long-tenured Lead Director is material to investors' assessment of governance continuity and board leadership.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-17T20:31:34.508220+00:00","company_name":"RESMED INC","ticker":"RSMDF","filing_date":"2026-08-17"},{"id":30194,"accession_number":"0001193125-26-354154","item_number":"7.01","item_title":null,"event_type":"governance_other","event_domain":"governance","is_material":true,"confidence":0.75,"reasoning":"The disclosure announces two related governance events: the retirement of Ron Taylor, a long-serving director and current Lead Director, and the appointment of Carol Burt as his successor in the Lead Director role effective November 15, 2026. While both an exec_departure and exec_appointment could apply individually, the filing centers on a leadership transition within the board structure rather than a C-suite executive departure or appointment. The Lead Director role is a governance position, making this a board-level governance transition that does not fit neatly into the specific exec_departure or exec_appointment categories, which typically apply to officers and named executives in operational roles.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-17T20:31:34.508220+00:00","company_name":"RESMED INC","ticker":"RSMDF","filing_date":"2026-08-17"}]}