COGNEX CORP 8-K/A

What Happened
Cognex Corporation announced that its Audit Committee selected KPMG as the company's independent registered public accounting firm for the fiscal year ending December 31, 2026 (selection made Oct 29, 2025, subject to KPMG acceptance and an engagement letter). Grant Thornton LLP (GT), which audited Cognex’s consolidated financial statements for the years ended December 31, 2025 and 2024, was dismissed upon completion of its audit services on February 13, 2026. GT’s letter dated February 19, 2026 is filed as Exhibit 16.1 to the Form 8-K/A.

Key Details

• GT audited Cognex’s consolidated financial statements for fiscal years ended Dec 31, 2025 and 2024; those reports contained no adverse opinions, disclaimers, qualifications, or modifications.
• The Audit Committee selected KPMG on Oct 29, 2025; the appointment was contingent on standard client acceptance procedures and execution of an engagement letter.
• GT was dismissed only after it completed its 2025 audit on Feb 13, 2026.
• During fiscal years 2024 and 2025 and through Feb 13, 2026, there were no disagreements or “reportable events” between Cognex and GT, and Cognex did not consult KPMG on accounting or auditing matters in that period.

Why It Matters
An auditor change is a governance and disclosure event investors watch because it affects audit continuity and independent oversight of financial reporting. In this case, the transition appears orderly: GT’s recent reports were unqualified and the company reported no audit disagreements or reportable events. Investors should note that KPMG will conduct future audits (subject to engagement terms), and any material developments about the new engagement or audit findings would be reported in future filings.