Business Context and Reporting Period
This Form 8-K Current Report was filed by Amplify Energy Corp. on January 12, 2026. The filing discloses a change in the company's independent registered public accounting firm for the fiscal year ending December 31, 2026.
Key Financial Metrics
The filing text does not provide specific values for revenue, profit, cash flow, margins, debt, or liquidity. This report focuses exclusively on corporate governance regarding the audit firm.
Material Changes
- Dismissal of Auditor: The Audit Committee approved the dismissal of Deloitte & Touche LLP effective upon the completion of their audit for the year ended December 31, 2025.
- Appointment of New Auditor: The Audit Committee appointed Grant Thornton LLP as the independent registered public accounting firm for Fiscal 2026, effective immediately following the dismissal of Deloitte.
- Audit History: Deloitte's audit reports for the years ended December 31, 2024, and 2023 did not contain adverse opinions, disclaimers, or qualifications.
Management Commentary and Risks
Disagreements and Reportable Events: Management confirmed that during the fiscal years ended December 31, 2024 and 2023, and the interim period through January 12, 2026, there were no disagreements with Deloitte regarding accounting principles, financial statement disclosures, or auditing scope. Additionally, no reportable events occurred during this period.
Consultation with New Auditor: The Company confirmed that neither it nor anyone on its behalf consulted with Grant Thornton regarding accounting principles, audit opinions, or matters that could have been disagreements or reportable events prior to their appointment.
Auditor Response: Deloitte provided a letter dated January 15, 2026, stating they agree with the statements made in the filing regarding the dismissal.
Investor Verification Checklist
- Verify the effective date of Grant Thornton's client acceptance procedures to confirm the start of their engagement.
- Review the attached Exhibit 16.1 (Letter from Deloitte) to confirm the auditor's concurrence with the filing statements.
- Monitor future filings for the first audit report issued by Grant Thornton for Fiscal 2026.
- Confirm that no undisclosed disagreements or reportable events exist between the company and Deloitte for periods prior to 2023.