# Compliance Signals Data API - SEC Form DEF 14A > Database of regulatory compliance signals from proxy statements filed on SEC Form DEF 14A, including late Section 16(a) reports of insiders, auditor changes and disagreements, clawback policy and recovery flags, insider trading policy adoption, stock exchange listings, smaller reporting, emerging growth and controlled company status, option grant timing flags, cover page status and stock exchange deficiency notices. Source: https://sec-api.io/docs/compliance-signals-data-api The Compliance Signals Data API shows which public companies report lapses, status changes and listing risks in their proxy statements. The data covers the compliance disclosures of public companies from 1994 to the present. Each record covers one proxy statement. Search queries on any field return the matching records in JSON format through one API endpoint. The API extracts as flags and lists the insiders who filed their trading reports late, a change of the auditor, the policies on clawbacks and insider trading, and the filer status of the company. The clawback policies start in late 2023, after the stock exchange rules on clawbacks took effect on October 2, 2023. The insider trading policies start in 2024. Analysts use the records to find companies with late insider reports, a new auditor, a notice from the stock exchange or a reverse stock split vote, and to separate large companies from smaller reporting companies, emerging growth companies and controlled companies. Data sample · Compliance signals | Filed at | Ticker | Company | Meeting | Exchange | SRC | EGC | Controlled | CD&A | Section 16 | Late filers | Late reports | Auditor change | Clawback 10D-1 | Recovery | Insider trading policy | Policy exhibit | Window grants | Listing notices | Reverse split | CIK | Accession no. | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 2026-10-07 | ONCO | Onconetix, Inc. | 2026-11-10 | nasdaq | – | – | – | No | all timely | 0 | – | Yes | Yes | not stated | Yes | Yes | – | 1 | Yes | 1782107 | 0001213900-26-107480 | | 2026-10-07 | CPB | CAMPBELL'S Co | 2026-11-17 | nasdaq | – | – | – | Yes | late reports disclosed | 1 | 1 | No | Yes | not stated | Yes | Yes | – | 0 | No | 16732 | 0000016732-26-000031 | | 2026-10-06 | CBRL | CRACKER BARREL OLD COUNTRY STORE, INC | 2026-11-19 | nasdaq | – | – | – | Yes | late reports disclosed | 1 | 1 | No | Yes | not stated | Yes | Yes | 6 | 0 | No | 1067294 | 0001104659-26-114062 | | 2026-10-06 | PDEX | PRO DEX INC | 2026-11-19 | – | Yes | – | – | No | late reports disclosed | 1 | 1 | No | – | not stated | Yes | Yes | – | 0 | No | 788920 | 0001079973-26-001325 | | 2026-10-05 | SLXN | Silexion Therapeutics Corp | 2026-10-19 | nasdaq | – | – | – | No | not stated | 0 | – | No | – | not stated | – | – | – | 1 | Yes | 2022416 | 0001178913-26-004708 | | 2026-10-05 | WDC | WESTERN DIGITAL CORP | 2026-11-20 | – | – | – | – | Yes | not stated | 0 | – | No | Yes | not stated | Yes | Yes | – | 0 | No | 106040 | 0001628280-26-064909 | | 2026-10-02 | FRMI | Fermi Inc. | 2026-10-30 | – | – | Yes | – | No | late reports disclosed | 3 | – | No | Yes | not stated | Yes | Yes | – | 0 | No | 2071778 | 0001213900-26-106378 | | 2026-10-02 | JKHY | JACK HENRY & ASSOCIATES INC | 2026-11-19 | nasdaq | – | – | – | Yes | all timely | 0 | – | No | Yes | not stated | Yes | – | – | 0 | No | 779152 | 0000779152-26-000088 | | 2026-10-02 | XBIT | XBiotech Inc. | 2026-11-24 | – | Yes | – | – | No | all timely | 0 | – | No | Yes | not stated | Yes | Yes | 1 | 0 | No | 1626878 | 0001171843-26-006362 | | 2026-10-01 | RMD | RESMED INC | 2026-11-18 | nyse | – | – | – | Yes | late reports disclosed | 6 | 6 | Yes | Yes | not stated | Yes | – | – | 0 | No | 943819 | 0000943819-26-000080 | | 2026-09-30 | ALMU | Aeluma, Inc. | 2026-11-19 | – | Yes | Yes | – | No | late reports disclosed | 7 | 9 | No | Yes | not stated | Yes | – | – | 0 | No | 1828805 | 0001213900-26-105227 | | 2026-09-28 | SPWR | SunPower Inc. | 2026-11-02 | nasdaq | – | Yes | – | No | late reports disclosed | 12 | 14 | Yes | – | not stated | Yes | – | – | 1 | Yes | 1838987 | 0001213900-26-104038 | | 2026-09-24 | COTY | COTY INC. | 2026-11-05 | – | – | – | Yes | Yes | late reports disclosed | 10 | 12 | No | Yes | not stated | Yes | Yes | – | 0 | No | 1024305 | 0001024305-26-000060 | | 2026-09-18 | ECHO | EchoStar CORP | 2026-10-30 | – | – | – | Yes | Yes | all timely | 0 | – | No | – | not stated | Yes | – | – | 0 | No | 1415404 | 0001104659-26-108960 | | 2026-07-24 | PLUS | EPLUS INC | 2026-09-10 | – | – | – | – | Yes | late reports disclosed | 1 | 2 | No | Yes | recovery required | Yes | Yes | – | 0 | No | 1022408 | 0001140361-26-029593 | The data comes from proxy statements filed on SEC Form DEF 14A. A company that requests proxies from its shareholders files a proxy statement before the shareholder meeting. Besides the matters for the vote, the proxy statement states facts that SEC rules and stock exchange rules ask for. The data is extracted from the text of the proxy statement: the cover page, the section on delinquent Section 16(a) reports, the section on the ratification of the auditor, the corporate governance section, the Compensation Discussion and Analysis or the executive compensation section, and the proposals, for example a reverse stock split. The data is provided in a structured JSON format. The extracted information includes: - Cover page status of the proxy statement, the filing party and the amendment number - Smaller reporting company, emerging growth company and controlled company status, the controlling holder and the presence of a Compensation Discussion and Analysis - Stock exchange, market tier and trading symbol of each listed class of securities - Insiders who filed Section 16(a) reports late or did not file them, with the number of late reports and transactions and the forms - Auditor changes with the former and new auditor, the dates, and the statements on disagreements, reportable events and modified audit opinions - Clawback policy flags: policy adopted, compliance with Rule 10D-1, policy filed as an exhibit, and the result of a recovery analysis after a restatement - Insider trading policy adoption under Item 408(b) of Regulation S-K and the exhibit that holds the policy - Option grant timing flags under Item 402(x) of Regulation S-K and the number of options granted close to the release of material nonpublic information - Notices from a stock exchange about a failure to meet a continued listing rule, with the rule, the deadline and the status, and reverse stock split proposals - Short quotes from the proxy statement that support key values ## API Endpoint Search and retrieve the compliance signals of proxy statements by sending `POST` HTTP requests with search parameters as JSON-formatted payload to the following API endpoint: https://api.sec-api.io/compliance-signals Supported HTTP methods: `POST` Request and response content type: `JSON` ## Authentication To authenticate your API requests, use the API key available in your [user profile](https://sec-api.io/login). You can use your API key in one of two ways. Choose the method that best fits your implementation: - **Authorization Header:** Include your API key as an `Authorization` header in your `POST` requests. For instance, before sending a `POST` request to `https://api.sec-api.io/compliance-signals`, ensure the header is set as follows: `Authorization: YOUR_API_KEY`. - **Query Parameter:** Alternatively, append your API key directly to the URL as a query parameter. For example, when making `POST` requests, use the URL `https://api.sec-api.io/compliance-signals?token=YOUR_API_KEY` instead of the base endpoint. ## Request Parameters Search the compliance signals of proxy statements by sending a search query to the API. All fields of the extracted data are searchable. For a complete list of searchable fields, refer to the [Response Structure section](#response-format) below. Send a search query as a JSON-formatted payload to the API using the structure explained below. **Request parameters:** - query: string Your search criteria in the format `field:value` defining the fields to search in and the values to search for in those fields. The query is written in Lucene syntax and supports boolean operators (AND, OR, NOT), range queries across date and number fields using square brackets (`[`, `]`), wildcards (`*`) and search expression grouping with normal brackets (`(`, `)`). More [information on Lucene is available here](https://sec-api.io/resources/lucene-query-syntax-overview). Query examples are [available below.](#request-examples) - from: integer Specifies the starting position of your results, allowing for pagination. For instance, set `from` to 50 to skip the first 50 results. Default: 0. Maximum: 10,000, which is also the cap for the maximum number of results returned per `query`. To retrieve all results in your search universe, increment `from` by the value of the `size` parameter (e.g., 50) until no more results are returned or the 10,000 limit is reached. For example, use 0, 50, 100, and so on. If your `query` locates more than 10,000 results, consider narrowing your search by refining your filter criteria, such as using a date range filter to iterate over months or years. One approach would be to search for items with a `filedAt` date range filter, e.g., `filedAt:[2025-01-01 TO 2025-01-31]` (all filings from January 2025), then paginate through the results by incrementing `from`, and once completed, repeat the process for the next month, and so on. - size: integer The number of results to be returned per request. Default: 50. Maximum: 50. - sort: array An array of objects that specify how the returned results are sorted. For example, `[{ "filedAt": { "order": "desc" } }]` sorts the results by the filing date, most recent filings first. Set `order` to `asc` to sort in ascending order. ### Request Examples Find all proxy statements filed in 2026 that name at least one insider with a late or missing Section 16(a) report, with the result sorted by the filing date, starting with the most recent filings. Increment the `from` parameter by 50 on each subsequent request to paginate through the results. ```json { "query": "section16.reportingStatus:late_reports_disclosed AND filedAt:[2026-01-01 TO 2026-12-31]", "from": "0", "size": "50", "sort": [{"filedAt":{"order":"desc"}}] } ``` Find all proxy statements that report a notice from a stock exchange because the share price is below the minimum bid price, and that ask shareholders to approve a reverse stock split. A company uses a reverse stock split to raise the share price and keep its listing. ```json { "query": "listingDeficiencies.deficiencyType:minimum_bid_price AND reverseSplitProposal:true", "from": "0", "size": "50", "sort": [{"filedAt":{"order":"desc"}}] } ``` ## Response Structure **Response type:** JSON The API response represents a JSON object with two fields: `total` (object) and `data` (array). The `total.value` field indicates the total number of results matching your search query. The `data` array holds up to 50 items per request. Each item represents the extracted data from one proxy statement filed on Form DEF 14A. The data contains only facts stated in the proxy statement. A value of `null`, `not_stated`, or an empty array means the proxy statement does not state the fact. Most flags are `false` only when the proxy statement states the negative fact, such as no disagreements with the former auditor. The flags `cdaPresent`, `changeReported`, and `reverseSplitProposal` are never `null`. They are `false` when the proxy statement lacks the corresponding section, change, or proposal. Percentages are numbers from 0 to 100. Dates use the format `YYYY-MM-DD`, or `YYYY-MM` and `YYYY` when the text gives only the month or the year. Amounts are in USD. Each item has the following structure: - accessionNo: string Accession number of the filing, e.g. `0000943819-26-000080`. - formType: string EDGAR form type. Possible values: `DEF 14A`. - filedAt: date Date and time at which SEC EDGAR accepted the filing, e.g. `2026-10-01T16:34:04-04:00`. - periodOfReport: date Period of report as stated in the EDGAR header of the filing, e.g. `2026-06-30`. For a proxy statement, this is usually the date of the shareholder meeting. This field is `null` when the EDGAR header gives no period. - entities: array of objects Companies named in the EDGAR header of the filing. A proxy statement filed by the company has one entity, marked `(Filer)`. - cik: string Central Index Key (CIK) of the entity, without leading zeros, e.g. `943819`. - ticker: string Trading symbol of the common stock of the entity, e.g. `RMD`. This field is `null` when the entity has no symbol. - companyName: string Name of the entity as in EDGAR, with its role in the filing in brackets, e.g. `RESMED INC (Filer)`. - irsNo: string Employer identification number of the entity, assigned by the Internal Revenue Service (IRS), e.g. `980152841`. - fiscalYearEnd: string Last day of the fiscal year of the entity, in the format `MMDD`, e.g. `0630`. - stateOfIncorporation: string Code of the state or country in which the entity is incorporated, e.g. `DE`. - sic: string Standard Industrial Classification (SIC) code and industry title of the entity, as in EDGAR, e.g. `3841 Surgical & Medical Instruments & Apparatus`. - act: string Securities law under which the entity files, as in EDGAR, e.g. `34`. `34` is the Securities Exchange Act of 1934. - fileNo: string SEC file number of the entity, e.g. `001-15317`. - filmNo: string Film number that SEC EDGAR assigned to the filing document of the entity, e.g. `261431891`. - meetingDate: date Date of the shareholder meeting, e.g. `2026-11-18`. - fiscalYear: integer Last completed fiscal year that the proxy statement reports on, as the year in which the fiscal year ends, e.g. `2026`. The Section 16 reports, the auditor change and the option grants refer to this fiscal year. - url: string URL of the main filing document on SEC EDGAR. - coverPage: object Checkboxes and fields of the Schedule 14A cover page. - filingStatus: string Checked box that states the status of the proxy statement. `preliminary` is a draft that the SEC can review before the company sends it to shareholders. `confidential_preliminary` is a preliminary proxy statement for SEC use only under Rule 14a-6(e)(2). `definitive_additional_materials` and `soliciting_material` are documents that add to or come before the proxy statement. Possible values: `preliminary`, `confidential_preliminary`, `definitive`, `definitive_additional_materials`, `soliciting_material`, `not_stated`. - filedBy: string Checked box that states who files the proxy statement. `registrant` is the company. `other_party` is a shareholder or another person. Possible values: `registrant`, `other_party`, `not_stated`. - amendmentNo: integer Number in the line "Amendment No." of the cover page. This field is `null` when the line is blank or absent. A number signals that the company corrected or updated an earlier filing. - issuerStatus: object Filer status and exemptions that the proxy statement states for the company. - smallerReportingCompany: boolean `true` when the proxy statement states that the company is a smaller reporting company. `false` when it states that the company is not. `null` when it does not say. A smaller reporting company can give less compensation information, for example no Compensation Discussion and Analysis. - emergingGrowthCompany: boolean `true` when the proxy statement states that the company is an emerging growth company under the JOBS Act. `false` when it states that the company is not. `null` when it does not say. An emerging growth company does not have to hold a say-on-pay vote. - scaledDisclosure: boolean `true` when the proxy statement states that the company uses the scaled disclosure rules for smaller reporting companies or emerging growth companies. `null` when it does not say. - cdaPresent: boolean `true` when the proxy statement has a Compensation Discussion and Analysis (CD&A) section. `false` when it has none. Smaller reporting companies do not have to include a CD&A. A missing CD&A usually means that the company uses scaled disclosure. - controlledCompany: boolean `true` when the proxy statement states that the company is a controlled company under the listing rules of its stock exchange, because a person or group holds more than 50% of the voting power for the election of directors. `false` when it states that the company is not. `null` when it does not say. - controllingHolder: string Name of the person or group that controls the company, as printed. - controllingHolderVotingPct: number Voting power of the controlling holder in percent, as printed, e.g. `54`. - controlledCompanyExemptions: array of strings Listing rules from which the proxy statement states that the company is exempt as a controlled company, as short phrases, e.g. `["majority independent board"]`. The company can decide not to use an exemption. Empty when the proxy statement names no exemption. - listings: array of objects Stock exchange listing of each class of securities, as the proxy statement states it. One item per class. Empty when the proxy statement does not name an exchange. - securityClass: string Class of securities as printed, e.g. `Common stock`. - ticker: string Trading symbol of the class as printed in the proxy statement, e.g. `RMD`. This field is `null` when the proxy statement prints no symbol for the class. - exchange: string Stock exchange or quotation system of the class. Possible values: `nyse`, `nasdaq`, `nyse_american`, `nyse_arca`, `cboe`, `otc`, `other`, `not_stated`. - market: string Name of the exchange or market tier as printed, e.g. `NYSE`. - section16: object Reports of insiders under Section 16(a) of the Securities Exchange Act. Directors, officers and owners of more than 10% of a registered class of equity securities must report their holdings and trades on Forms 3, 4 and 5 within set deadlines. The proxy statement names each insider who filed a report late or did not file it. - reportingStatus: string Result of the review of Section 16(a) reports for the last fiscal year. `late_reports_disclosed` when the proxy statement names at least one late or missing report. `all_timely` when it states that all reports were filed on time. `not_stated` when it does not say. Possible values: `late_reports_disclosed`, `all_timely`, `not_stated`. - lateFilers: array of objects One item per insider with a late or missing report. - name: string Name of the insider as printed, e.g. `Nicole Mowad-Nassar`. - position: string Position of the insider as printed, e.g. `Director`. - lateReports: integer Number of late reports as printed, or the number of reports that the proxy statement lists one by one, e.g. `1`. A number word such as "one" is stored as a number. This field is `null` when the proxy statement does not give the number. - lateTransactions: integer Number of transactions in the late reports as printed, e.g. `1`. - formTypes: array of strings Forms that were filed late or not filed, e.g. `["Form 3"]`. - description: string Short description of the late reports as printed, at most 300 characters. - auditorChange: object Change of the independent auditor, as stated in the section on the ratification of the auditor. The proxy statement must state whether the former auditor had disagreements with the company. A change after a disagreement can signal accounting disputes. - changeReported: boolean `true` when the proxy statement reports that an auditor was dismissed, resigned, declined to stand for reappointment or was newly engaged during the last two fiscal years or after them. `false` in all other cases. - formerAuditor: string Name of the former auditor as printed, e.g. `KPMG LLP`. - newAuditor: string Name of the new auditor as printed, e.g. `PricewaterhouseCoopers LLP`. - initiatedBy: string Party that ended the engagement. `company_dismissed` when the company dismissed the auditor or decided not to reappoint it. `auditor_resigned` when the auditor resigned. `auditor_declined` when the auditor declined to stand for reappointment. Possible values: `company_dismissed`, `auditor_resigned`, `auditor_declined`, `not_stated`. - dismissalDate: date Date on which the engagement of the former auditor ended or was decided to end, as printed, e.g. `2026-08-13`. - engagementDate: date Date on which the company engaged the new auditor, as printed, e.g. `2026-08-13`. - disagreements: boolean `true` when the proxy statement states disagreements with the former auditor on accounting principles, financial statement disclosure or audit scope. `false` when it states that there were none. - reportableEvents: boolean `true` when the proxy statement states reportable events under Item 304(a)(1)(v) of Regulation S-K, for example a weakness in internal control that the former auditor reported. `false` when it states that there were none. - modifiedOpinion: boolean `true` when the proxy statement states that a report of the former auditor contained an adverse opinion or a disclaimer of opinion, or was qualified or modified, for example for going concern doubt. `false` when it states that no report was. - summary: string Summary of the change in neutral words, at most 500 characters. - clawbackPolicy: object Compliance flags for the policy to recover incentive pay after an accounting restatement (clawback), under Exchange Act Rule 10D-1 and the listing rules of the stock exchange. The Executive Compensation Governance dataset holds the triggers and the terms of the policy. - policyAdopted: boolean `true` when the proxy statement states that the company has a clawback policy. `false` when it states that the company has none. `null` when it does not say. - rule10D1Compliant: boolean `true` when the proxy statement states that the policy complies with Rule 10D-1 or with the listing rule of the exchange that implements it. `null` when it does not say. - filedAsExhibit: boolean `true` when the proxy statement states that the policy is filed as an exhibit, for example Exhibit 97 to the annual report on Form 10-K. `null` when it does not say. - recoveryAnalysis: string Result of a recovery analysis after an accounting restatement, as stated. `recovery_required` when the company determined that incentive pay was erroneously awarded and must be recovered. `no_recovery_required` when the company states that a restatement required no recovery. `not_stated` when the proxy statement reports no restatement or no analysis. Possible values: `recovery_required`, `no_recovery_required`, `not_stated`. - erroneouslyAwardedUSD: number Total incentive pay erroneously awarded that must be recovered, in USD, as printed, e.g. `49949`. - insiderTradingPolicy: object Insider trading policy under Item 408(b) of Regulation S-K. The company must state whether it has adopted policies for trades in its securities by directors, officers, employees or the company itself, and explain why when it has not. - adopted: boolean `true` when the proxy statement states that the company has adopted an insider trading policy. `false` when it states that the company has not. `null` when it does not say. - notAdoptedReason: string Reason stated for not having adopted a policy, at most 300 characters. - filedAsExhibit: boolean `true` when the proxy statement states that the policy is filed as an exhibit, usually Exhibit 19 to the annual report on Form 10-K. `null` when it does not say. - exhibitReference: string Exhibit reference as printed. - grantTiming: object Compliance flags for the timing of option grants near the release of material nonpublic information (MNPI), under Item 402(x) of Regulation S-K. The Executive Compensation Governance dataset holds the grant timing policy and the grants. - disclosed: boolean `true` when the proxy statement has a statement on the timing of option grants in relation to the release of MNPI. `null` when it has none. - mnpiConsidered: boolean `true` when the proxy statement states that the board or committee takes MNPI into account when it sets the timing and terms of awards. `false` when it states that it does not. - mnpiTimedForCompensation: boolean `true` when the proxy statement states that the company timed the release of MNPI to affect the value of executive pay. `false` when it states that it did not. - windowGrantsReported: boolean `true` when the proxy statement reports options granted to a named executive officer from four business days before to one business day after the filing of a periodic report or a current report with MNPI. `false` when it states that there were no such grants. `null` when it does not say. - windowGrantCount: integer Number of grants in the table of options granted in this window, e.g. `6`. - reverseSplitProposal: boolean `true` when shareholders vote at the meeting on a reverse stock split or on the authority of the board to effect one. A reverse split is often a step to meet the minimum bid price rule of the exchange. - listingDeficiencies: array of objects Notices from a stock exchange that the company does not meet a continued listing rule, as the proxy statement states them. One item per notice. Empty when the proxy statement mentions none. - exchange: string Exchange that sent the notice. Possible values: `nyse`, `nasdaq`, `nyse_american`, `nyse_arca`, `cboe`, `otc`, `other`, `not_stated`. - noticeDate: date Date of the notice, as printed, e.g. `2026-09-25`. - deficiencyType: string Listing rule that the company does not meet. `minimum_bid_price` is the rule on the minimum bid price per share. `equity_or_market_value` covers rules on stockholders equity, market value and net income. `delinquent_filing` is a late periodic report. `governance` covers rules on independent directors, committees and the annual meeting. Possible values: `minimum_bid_price`, `equity_or_market_value`, `delinquent_filing`, `governance`, `other`, `not_stated`. - rule: string Listing rule as printed, e.g. `Nasdaq Listing Rule 5550(a)(2)`. - cureDeadline: date Date by which the company must regain compliance, as printed, e.g. `2025-06-30`. - status: string Status of the deficiency as stated. `open` when the company has not yet regained compliance. `compliance_regained` when the exchange confirmed compliance. `hearing_or_appeal` when the company asked for a hearing or appealed a delisting decision. `delisting_determination` when the exchange decided to delist the securities. `delisted` when the securities are no longer listed. Possible values: `open`, `compliance_regained`, `hearing_or_appeal`, `delisting_determination`, `delisted`, `not_stated`. - summary: string Summary of the notice and of the plan to regain compliance in neutral words, at most 400 characters. - evidence: object Short quotes from the proxy statement that support key values. Each key is the path of a field, e.g. `section16.lateFilers`, and each value is the quote. ### Response Example JSON ```json { "total": { "value": 1, "relation": "eq" }, "data": [ { "accessionNo": "0000943819-26-000080", "formType": "DEF 14A", "filedAt": "2026-10-01T16:34:04-04:00", "periodOfReport": "2026-06-30", "entities": [ { "cik": "943819", "ticker": "RMD", "companyName": "RESMED INC (Filer)", "irsNo": "980152841", "fiscalYearEnd": "0630", "stateOfIncorporation": "DE", "sic": "3841 Surgical & Medical Instruments & Apparatus", "act": "34", "fileNo": "001-15317", "filmNo": "261431891" } ], "meetingDate": "2026-11-18", "fiscalYear": 2026, "url": "https://www.sec.gov/Archives/edgar/data/943819/000094381926000080/rmd-20261001.htm", "coverPage": { "filingStatus": "definitive", "filedBy": "registrant", "amendmentNo": null }, "issuerStatus": { "smallerReportingCompany": null, "emergingGrowthCompany": null, "scaledDisclosure": null, "cdaPresent": true, "controlledCompany": null, "controllingHolder": null, "controllingHolderVotingPct": null, "controlledCompanyExemptions": [] }, "listings": [ { "securityClass": "Common stock", "ticker": "RMD", "exchange": "nyse", "market": "NYSE" }, { "securityClass": "CHESS Units of Foreign Securities (CUFS)", "ticker": "RMD", "exchange": "other", "market": "ASX" } ], "section16": { "reportingStatus": "late_reports_disclosed", "lateFilers": [ { "name": "Nicole Mowad-Nassar", "position": null, "lateReports": 1, "lateTransactions": null, "formTypes": [ "Form 3" ], "description": "Form 3 initial beneficial ownership report filed September 2, 2025, after the deadline due to the Company’s administrative delay in obtaining EDGAR Next filing codes." }, { "name": "Harjit Gill", "position": null, "lateReports": 1, "lateTransactions": null, "formTypes": [ "Form 4" ], "description": "Form 4 filed November 14, 2025, reporting the netting of shares for taxes on November 11, 2025, filed after the deadline due to the company’s administrative error." }, { "name": "Michael Farrell", "position": null, "lateReports": 1, "lateTransactions": null, "formTypes": [ "Form 4" ], "description": "Form 4 filed on October 1, 2026, reporting the acquisition of performance-based restricted stock units earned on August 14, 2026, filed after the deadline due to the company’s administrative error." }, { "name": "Aaron Bloomer", "position": null, "lateReports": 1, "lateTransactions": null, "formTypes": [ "Form 4" ], "description": "Form 4 filed on October 1, 2026, reporting the acquisition of performance-based restricted stock units earned on August 14, 2026, filed after the deadline due to the company’s administrative error." }, { "name": "Justin Leong", "position": null, "lateReports": 1, "lateTransactions": null, "formTypes": [ "Form 4" ], "description": "Form 4 filed on October 1, 2026, reporting the acquisition of performance-based restricted stock units earned on August 14, 2026, filed after the deadline due to the company’s administrative error." }, { "name": "Michael Rider", "position": null, "lateReports": 1, "lateTransactions": null, "formTypes": [ "Form 4" ], "description": "Form 4 filed on October 1, 2026, reporting the acquisition of performance-based restricted stock units earned on August 14, 2026, filed after the deadline due to the company’s administrative error." } ] }, "auditorChange": { "changeReported": true, "formerAuditor": "KPMG LLP", "newAuditor": "PricewaterhouseCoopers LLP", "initiatedBy": "company_dismissed", "dismissalDate": "2026-08-13", "engagementDate": "2026-08-13", "disagreements": false, "reportableEvents": false, "modifiedOpinion": false, "summary": "After a competitive request for proposal process in fiscal 2026, the audit committee dismissed KPMG LLP, the auditor since 1994, and engaged PricewaterhouseCoopers LLP on August 13, 2026, effective with the first quarter of fiscal 2027. KPMG agreed with the disclosures in a letter dated August 17, 2026." }, "clawbackPolicy": { "policyAdopted": true, "rule10D1Compliant": true, "filedAsExhibit": null, "recoveryAnalysis": "not_stated", "erroneouslyAwardedUSD": null }, "insiderTradingPolicy": { "adopted": true, "notAdoptedReason": null, "filedAsExhibit": null, "exhibitReference": "will be filed as Exhibit 19 to our Annual Report on Form 10-K for the year ended June 30, 2027" }, "grantTiming": { "disclosed": null, "mnpiConsidered": null, "mnpiTimedForCompensation": null, "windowGrantsReported": null, "windowGrantCount": null }, "reverseSplitProposal": false, "listingDeficiencies": [], "evidence": { "auditorChange.disagreements": "there were no “disagreements” (within the meaning of Item 304(a)(1)(iv) of Regulation S-K) between us and KPMG on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure", "auditorChange.initiatedBy": "On August 13, 2026, the audit committee concluded that PwC best met Resmed’s requirements and approved the dismissal of KPMG LLP, or KPMG and the engagement of PwC", "auditorChange.modifiedOpinion": "KPMG’s reports on our consolidated financial statements for the fiscal years ended June 30, 2026 and June 30, 2025 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.", "section16.lateFilers": "(iii) four Forms 4 filed on October 1, 2026, one on behalf of each of Michael Farrell, Aaron Bloomer, Justin Leong and Michael Rider, each reporting a change in beneficial ownership resulting from the acquisition of performance-based restricted stock units earned on August 14, 2026", "listings": "Resmed (NYSE & ASX: RMD) creates life-changing health technologies that people love.", "clawbackPolicy.rule10D1Compliant": "In 2023, we updated our compensation recovery policy, which provides for the recovery of incentive compensation from our executive officers consistent with NYSE rules." } } ] } ```