Nebius's board recommended Deloitte as its auditor and approved dropping Reanda, a Feb 12, 2026 filing said
Nebius Group's board resolved on Feb 3, 2026 to recommend that shareholders approve the appointment of Deloitte & Touche LLP as its independent registered public accounting firm for the fiscal year ending Dec 31, 2026, subject to Deloitte's standard client acceptance procedures. The board also approved dismissing Reanda Audit & Assurance B.V., a change that was to take effect after Reanda's audit of the 2025 financial statements and its review of the first quarter of 2026, and upon shareholder approval of the new auditor. The filing says Reanda's report on the 2024 financial statements contained no adverse opinion, while its Apr 30, 2025 report on internal control over financial reporting as of Dec 31, 2024 expressed an adverse opinion, and that Nebius and Reanda had no disagreement on accounting, disclosure or audit scope in 2024, 2025 and through the date of the filing. Nebius reported this in a Form 6-K, the report a foreign company files with the SEC, filed on Feb 12, 2026.1,2,3,4,5,6,7,8,9,10,11
How each figure was checked
- the board resolved on February 3, 2026 to recommend Deloitte to the general meeting, subject to Deloitte's standard client acceptance proceduresFebruary 3, 2026SEC EDGAR, Nebius Form 6-K filed Feb 12, 2026 ↗
- the appointment recommended is Deloitte & Touche LLP for the fiscal year ending December 31, 2026Deloitte & Touche LLP, fiscal year ending December 31, 2026SEC EDGAR, Nebius Form 6-K filed Feb 12, 2026 ↗
- the board approved the dismissal and termination of Reanda Audit & Assurance B.V.Reanda Audit & Assurance B.V.SEC EDGAR, Nebius Form 6-K filed Feb 12, 2026 ↗
- when the dismissal is to take effect: after Reanda's audit of 2025 and review of the first quarter of 2026after the audit for the financial year ending December 31, 2025 and the review for the first quarter ending March 31, 2026SEC EDGAR, Nebius Form 6-K filed Feb 12, 2026 ↗
- and upon shareholder approval of the new auditor at the 2026 annual general meetingshareholder approval of the new auditor, 2026 annual general meetingSEC EDGAR, Nebius Form 6-K filed Feb 12, 2026 ↗
- Reanda's report on the 2024 financial statements contained no adverse opinionfiscal year ended December 31, 2024SEC EDGAR, Nebius Form 6-K filed Feb 12, 2026 ↗
- Reanda's report dated April 30, 2025 expressed an adverse opinion on internal control over financial reportingApril 30, 2025SEC EDGAR, Nebius Form 6-K filed Feb 12, 2026 ↗
- the internal control audit dateDecember 31, 2024SEC EDGAR, Nebius Form 6-K filed Feb 12, 2026 ↗
- no disagreement between Nebius and Reanda in the fiscal years 2025 and 2024 and through the date of the filingfiscal years ended December 31, 2025 and 2024SEC EDGAR, Nebius Form 6-K filed Feb 12, 2026 ↗
- the form6-K
- the day the 6-K was filedFeb 12, 2026
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The record
- Company
- Nebius (CIK 1513845)
- Form
- 6-K
- Accession
- 0001104659-26-013947
- Filed
- Feb 12, 2026
- Period of report
- Feb 12, 2026
About Nebius
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