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Item 4.01
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Changes in Registrant's Certifying Accountant.
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(a) Dismissal of Independent Registered Public Accounting Firm
On June 11, 2026, Donegal Group Inc. (the "Company") informed KPMG LLP ("KPMG") of its dismissal as the Company's independent registered public accounting firm for the 2026 fiscal year, effective immediately. The change in the Company's independent registered public accounting firm was approved by the Company's Audit Committee.
The reports of KPMG on the Company's consolidated financial statements for the two most recent fiscal years ended December 31, 2025 and December 31, 2024 did not contain an adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles.
During the Company's two most recent fiscal years ended December 31, 2025 and December 31, 2024, and during the subsequent interim period through June 11, 2026, there were (1) no disagreements with KPMG on any matter of accounting principles or practices, financial statement disclosures, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of KPMG, would have caused KPMG to make reference to the subject matter of the disagreements in connection with its reports, and (2) no reportable events of the type listed in paragraphs (A) through (D) of Item 304(a)(1)(v) of Regulation S-K.
The Company provided KPMG with a copy of this Current Report on Form 8-K prior to its filing with the U.S. Securities and Exchange Commission ("SEC") and requested that KPMG furnish the Company with a letter addressed to the SEC stating whether or not KPMG agrees with the above statements. The letter from KPMG is filed with this Current Report on Form 8-K as Exhibit 16.1.
(b) Engagement of New Independent Registered Public Accounting Firm
Following the competitive process to determine the Company's independent registered public accounting firm, on June 11, 2026, the Company engaged BDO USA, P.C. ("BDO") as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2026.
During the Company's two most recent fiscal years ended December 31, 2025 and December 31, 2024, and during the subsequent interim period through June 11, 2026, neither the Company, nor anyone on its behalf, has consulted BDO with respect to (1) 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 was provided to the Company nor oral advice was provided to the Company that BDO concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue or (2) 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) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).