{"url_path":"/sec/forty/10-k/2026/item-16f","section_key":"item-16f","section_title":"Item 16F CHANGE IN REGISTRANT’S CERTIFYING","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-05-13","source_url":"https://www.sec.gov/Archives/edgar/data/1045986/0001213900-26-055948-index.html","accession_number":"0001213900-26-055948","cik":"0001045986","ticker":"FORTY","issuer_name":"FORMULA SYSTEMS (1985) LTD","edgar_url":"https://www.sec.gov/Archives/edgar/data/1045986/0001213900-26-055948-index.html","primary_entity_key":"0001045986","primary_entity_name":"FORMULA SYSTEMS (1985) LTD"},"word_count":57,"has_tables":true,"body_markdown":"**ITEM 16F. CHANGE IN REGISTRANT’S CERTIFYING\nACCOUNTANT**\n\n \n\n(a) The disclosures required\nby paragraph (a) of Item 16F of Form 20-F were previously reported in paragraph (a) of Item 16F of our annual report on Form 20-F for\nthe year ended December 31, 2024, which we filed with the SEC on May 15, 2025.\n\n \n\n(b) Not applicable.\n\n \n\n176"}