RESMED INC 8-KCurrent Reports (8-K / ad hoc)

Mine Safety Disclosures

Item 4.01. Changes in the Registrant’s Certifying Accountant. (a) Dismissal of Previous Independent Registered Public Accounting Firm KPMG LLP (“KPMG”) was previously the principal accountants for ResMed Inc. (the “Company” or “Resmed”). On August 13, 2026, KPMG was dismissed, effective as of that date. The reports of KPMG on the Company’s consolidated financial statements for the fiscal years ended June 30, 2026 and 2025 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 June 30, 2026 and 2025, and the subsequent interim period through August 13, 2026, there were no: (i) disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) with KPMG on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of KPMG, would have caused KPMG to make reference to such subject matter of the disagreements in their reports; or (ii) reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K). The Company has provided KPMG with a copy of the disclosures it is making in this Current Report on Form 8-K and has requested that KPMG furnish a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made herein and, if not, stating the respects in which it does not agree. A copy of such letter provided by KPMG, dated August 17, 2026, is filed as Exhibit 16.1 to this Current Report on Form 8-K. (b) Appointment of New Independent Registered Public Accounting Firm The Audit Committee (the “Audit Committee”) of the Board of Directors (the “Board”) of the Company performed a competitive review process to evaluate and consider the selection of a new firm as the Company’s independent registered public accounting firm commencing for the fiscal year ending June 30, 2027. On August 13, 2026, after completion of the comprehensive review process, the Audit Committee approved the dismissal of KPMG and appointed PricewaterhouseCoopers LLP (“PwC”) as the Company’s independent registered public accounting firm, subject to completion of PwC’s standard client acceptance procedures, for the fiscal year ending June 30, 2027. During the fiscal years ended June 30,