Form 8-K

8-K — Amcor plc

Accession: 0001104659-26-096303

Filed: 2026-08-14

Period: 2026-08-11

CIK: 0001748790

SIC: 3990 (MISCELLANEOUS MANUFACTURING INDUSTRIES)

Item: Changes in Registrant's Certifying Accountant

Item: Financial Statements and Exhibits

Documents

8-K — tm2622721d1_8k.htm (Primary)

EX-16.1 — EXHIBIT 16.1 (tm2622721d1_ex16-1.htm)

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2026-08-11

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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 11, 2026

AMCOR

PLC

(Exact

name of registrant as specified in its charter)

Jersey

001-38932

98-1455367

(State or other jurisdiction

of incorporation)

(Commission File Number)

(IRS Employer Identification No.)

83 Tower Road North

Warmley, Bristol

United Kingdom

BS30 8XP

(Address of principal executive offices)

(Zip Code)

+44 117 9753200

(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

Ordinary Shares, par value $0.05 per share

AMCR

New

York Stock Exchange

1.125%

Guaranteed Senior Notes Due 2027

AUKF/27

New

York Stock Exchange

5.450% Guaranteed Senior Notes Due 2029

AMCR/29

New York Stock Exchange

3.200% Guaranteed Senior Notes Due 2029

AUKF/29

New York Stock Exchange

3.950% Guaranteed Senior Notes Due 2032

AMCR/32

New York Stock Exchange

3.750% Guaranteed Senior Notes Due 2033

AUKF/33

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.

On August 11, 2026, the Board of

Directors (the “Board”) of Amcor plc (the “Company”), upon recommendation of the Audit Committee

(the “Committee”) of the Board, (i) accepted notice of the resignation of PricewaterhouseCoopers AG, Switzerland (“PwC

Switzerland”) as the Company’s independent registered public accounting firm and (ii) appointed PricewaterhouseCoopers

LLP, United States (“PwC US”) as the Company’s independent registered public accounting firm beginning with its

transition fiscal year ending December 31, 2026, including performing reviews of the interim period ending September 30, 2026. Both the

resignation by PwC Switzerland and the appointment of PwC US are effective on August 14, 2026 following the filing that day of the Company’s

Annual Report on Form 10-K for its fiscal year ended June 30, 2026, though PwC Switzerland will continue to support residual statutory

filings relating to the Company’s fiscal year ending June 30, 2026.

The Committee requested

the resignation of PwC Switzerland, which had served as the Company’s independent registered public accounting firm since 2019,

and appoint PwC US due to the Company’s status as a US domestic reporting company and the Company’s increasing presence and

operations in the United States.

The reports of PwC Switzerland

on the Company’s consolidated financial statements for the fiscal years ended June 30, 2026 and 2025 contained no adverse opinion

or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principle.

During

the fiscal years ended June 30, 2026 and 2025, (i) there were no disagreements within the meaning of Item 304(a)(1)(iv) of Regulation

S-X and the instructions relating thereto with PwC Switzerland on any matter of accounting principles or practices, financial statement

disclosure or auditing scope or procedure, which disagreements, if not resolved to PwC Switzerland’s satisfaction, would have caused

PwC Switzerland to make reference to the subject matter of the disagreements in its reports on the consolidated financial statements for

the fiscal years ended June 30, 2026 and 2025, and (ii) there were no reportable events within the meaning of Item 304(a)(1)(v) of Regulation

S-K.

The Company provided PwC Switzerland

with a copy of the disclosures contained in this Current Report on Form 8-K prior to the time this Current Report on Form 8-K was filed

with the Securities and Exchange Commission (the “SEC”) and requested that PwC Switzerland provide the Company with

a letter addressed to the SEC stating whether PwC Switzerland agrees with the statements made by the Company herein. A copy of PwC Switzerland’s

letter, dated August 11, 2026, is filed as Exhibit 16.1 to this Current Report on Form 8-K.

During

the fiscal years ended June 30, 2026 and 2025, neither the Company nor anyone on its behalf consulted PwC US regarding either (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 Company’s consolidated financial statements, and neither a written report nor oral advice was provided by PwC

US to the Company that PwC US concluded was an important factor considered by the Company in reaching a decision as to any accounting,

auditing or financial reporting issue; or (ii) any matter that was either the subject of a disagreement (as that term is defined

in Item 304(a)(1)(iv) of Regulation S-K and the instructions relating thereto) or a reportable event (as that term is defined in Item

304(a)(1)(v) of Regulation S-K) relating to the Company.

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits.

Exhibit Index

Exhibit

No.

Description

16.1

Letter from PricewaterhouseCoopers AG, Switzerland to the Securities and Exchange Commission, dated August 11, 2026.

104

Cover Page Interactive Data File. The cover page XBRL tags are embedded within the inline XBRL document.

SIGNATURES

Pursuant to the requirements of the Securities

Exchange Act of 1934, as amended, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly

authorized.

AMCOR PLC

Date

August 14, 2026

/s/ Damien Clayton

Name:

Damien Clayton

Title:

Company Secretary

EX-16.1 — EXHIBIT 16.1

EX-16.1

Filename: tm2622721d1_ex16-1.htm · Sequence: 2

Exhibit 16.1

August 11, 2026

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Commissioners:

We have read the statements made by Amcor plc

(copy attached), which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K of Amcor

plc dated August 14, 2026. We agree with the statements concerning our Firm contained therein.

Very truly yours,

/s/PricewaterhouseCoopers AG

Zurich, Switzerland

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