RAYONIER INC 8-K

What Happened
Rayonier Inc. (RYN) announced on March 12, 2026 that its Audit Committee dismissed Ernst & Young LLP (EY) as the company’s independent registered public accounting firm and engaged KPMG LLP to serve as the independent auditor for the company’s fiscal 2026 audit. The company filed a current report on Form 8-K and attached an EY letter dated March 18, 2026 confirming EY’s views.

Key Details

• Effective date of auditor change: March 12, 2026.
• Former auditor: Ernst & Young LLP; New auditor: KPMG LLP for fiscal year 2026.
• EY’s audit reports for fiscal years ended Dec 31, 2025 and 2024 were unqualified (no adverse opinion, disclaimer, or qualification).
• During 2024 and 2025 and through March 12, 2026, there were no disagreements or reportable events between Rayonier and EY.
• Rayonier did not consult KPMG on accounting or auditing matters during 2024–2025 or the interim period through March 12, 2026. Prior to Rayonier’s Jan 30, 2026 merger with PotlatchDeltic Corporation, KPMG had served as PotlatchDeltic’s auditor.

Why It Matters
An auditor change is a material governance event investors watch because it affects who examines the company’s financial statements going forward. The filing notes EY’s past audit opinions were clean and that there were no disagreements or reportable events, which may reassure investors about recent financial reporting. The engagement of KPMG — which previously audited PotlatchDeltic before its January 30, 2026 merger with Rayonier — could provide continuity for combined audit considerations, but the filing does not state reasons for the change. Investors should note the change and review future filings (including the 2026 audit report) for any audit-related disclosures.