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8-KThe Red FlagsRed Alert

Auditor Change

Filed Aug 4, 2025 · 10mo ago · Accession 0001193125-25-172651

Plain English

Material event — a significant development the company must disclose promptly.

Read the source below for the full document.

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549     FORM 8-K     CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): August 4, 2025     Dine Brands Global, Inc. (Exact name of registrant as specified in its charter)       Delaware   001-15283   95-3038279 (State or other jurisdiction of incorporation)   (Commission File Number)   (I.R.S. Employer Identification No.)   10 West Walnut Street , 5th Floor Pasadena , California   91103 (Address of principal executive offices)   (Zip Code) (818) 240-6055 (Registrant’s telephone number, including area code)     Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:   ☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)   ☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)   ☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))   ☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) Securities registered pursuant to Section 12(b) of the Act:   Title of each class   Trading Symbol(s)   Name of each exchange on which registered Common Stock, $.01 Par Value   DIN   New York Stock Exchange Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter). Emerging growth company ☐ If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐       Item 4.01 Changes in Registrant’s Certifying Accountant. Dismissal of Independent Registered Public Accounting Firm and Engagement of New Independent Registered Public Accounting Firm On August 4, 2025, the Audit Committee of the Board of Directors (the “Audit Committee”) of Dine Brands Global, Inc. (the “Corporation”) dismissed Ernst & Young LLP (“EY”) as the Corporation’s independent registered public accounting firm. EY’s audit reports on the Corporation’s consolidated financial statements for the fiscal years ended December 29, 2024 and December 31, 2023 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. During the Corporation’s two most recent fiscal years, which ended December 29, 2024 and December 31, 2023, and the subsequent interim period through August 4, 2025, (i) there were no “disagreements” (within the meaning set forth in Item 304(a)(1)(iv) of Regulation S-K) between the Corporation and EY on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to EY’s satisfaction, would have caused EY to make reference to the subject matter of the disagreements in connection with their reports; and (ii) there were no “reportable events” (within the meaning set forth in Item 304(a)(1)(v) of Regulation S-K). In accordance with Item 304(a)(3) of Regulation S-K, the Corporation provided EY with a copy of this Current Report on Form 8-K and requested that EY furnish the Corporation with a letter addressed to the United States Securities and Exchange Commission stating whether EY agrees with the above statements of the Corporation herein and, if not, stating the respects in which it does not agree. EY furnished the requested letter, stating its agreement with such statements, and a copy is filed as Exhibit 16.1 to this Current Report on Form 8-K. Also on August 4, 2025, the Audit Committee approved the engagement of KPMG LLP (“KPMG”) as the Corporation’s independent registered public accounting firm for the fiscal year ending December 28, 2025. During the Corporation’s two most recent fiscal years and the subsequent interim period through August 4, 2025, neither the Corporation, nor anyone on its behalf, consulted KPMG regarding (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Corporation’s financial statements, and neither a written report nor oral advice was provided to the Corporation that KPMG concluded was an important factor considered by the Corporation in reaching a decision as to any accounting, auditing, or financial reporting issue, (ii) any matter that was the subject of a disagreement within the meaning of Item 304(a)(1)(iv) of Regulation S-K, or (iii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K) or a reportable event of the type described in Item 304(a)(1)(v) of Regulation S-K. Item 9.01. Financial Statements and Exhibits. (d) Exhibits.   Exhibit Number    Description 16.1    Letter from Ernst & Young LLP dated August 4, 2025. 104    Cover Page Interactive Data File (embedded within the Inline XBRL document).   SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.   Date: August 4, 2025   DINE BRANDS GLOBAL, INC.     By:   /s/ Vance Y. Chang       Vance Y. Chang Chief Financial Officer
Filing details
Ticker
DIN
CIK
49754
Form type
8-K
Filing date
Aug 4, 2025
Report date
Aug 4, 2025
Document
d48850d8k.htm
Size
142 KB