KPMG lost and gained one audit client in January 2024. Deloitte was appointed as the auditor for Rocky Brands Inc.
| Company | Old auditor | New auditor | Prior audit fee (Thousands USD) |
| Rocky Brands Inc. | Schneider Downs & Co., Inc. | Deloitte | $939 |
| American Battery Technology Company | Marcum | KPMG | $310 |
| Emcore Corp | KPMG | CohnReznick LLP | $1,323 |