Who audits BRK-B? — Deloitte & Touche LLP
BERKSHIRE HATHAWAY INC is audited by Deloitte & Touche LLP, serving as auditor since 1985. Most recent audit opinion is clean (unqualified), dated 2025-12-31.
Opinion — Cited Language
“In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the Company as of December 31, 2025 and 2024, and the results of its operations and its cash flows for each of the three years in the period ended December 31, 2025, in c…”
Source Filing
What BRK-B's Auditor Relationship Tells You
The independent auditor signs off on a public company's financial statements every year — issuing an opinion on whether those statements present fairly the company's financial position. Auditor identity, tenure, and opinion type are structural risk signals that institutional investors evaluate before relying on any reported numbers. For BERKSHIRE HATHAWAY INC, the current auditor is Deloitte & Touche LLP — a relationship that has run since 1985.
Auditor tenure is one of the most-watched signals. Very short tenure (under 3 years) can signal a recent change — sometimes routine, sometimes prompted by audit disagreements or fee disputes. Very long tenure (over 20 years) can raise independence concerns under SEC rotation guidance, though there is no mandatory rotation rule in the United States. Deloitte & Touche LLP has served BERKSHIRE HATHAWAY INC for 41 years.
Opinion type is the binary signal. A clean unqualified opinion is what investors expect; any deviation — explanatory paragraph, going-concern doubt, qualified opinion — is a material disclosure that should be read carefully. BERKSHIRE HATHAWAY INC's most recent audit opinion is classified as Clean (Unqualified). Standard unqualified opinion — auditor concurs with management presentation.
For broader context on BRK-B's risk profile, see the BRK-B Overview, the Going Concern page, or the Dilution page.