Apple Inc. 8-K

What Happened
Apple Inc. announced in an 8-K (filed 2026-01-02) that its Board of Directors appointed Ben Borders, age 45, as Principal Accounting Officer effective January 1, 2026. Mr. Borders succeeds Chris Kondo as part of Apple’s previously announced Principal Accounting Officer transition plan.

Key Details

• Appointment effective January 1, 2026; filing accession 0001140361-26-000199.
• Ben Borders joined Apple in November 2010 and previously served as Director of Technical Accounting.
• No family relationships with Apple directors or executive officers that require disclosure (Regulation S-K Item 401(d)).
• No transactions between Mr. Borders and Apple requiring disclosure under Item 404(a) of Regulation S-K.

Why It Matters
This is a leadership change in the team responsible for Apple’s accounting and financial reporting. The Principal Accounting Officer plays a key role in preparing and overseeing financial statements and quarterly earnings disclosures, so the appointment addresses continuity in Apple’s accounting oversight ahead of future earnings and reporting periods. The filing also confirms there are no related-party concerns disclosed for this appointment.