Form 8-K · Item 4.01 · Auditor change
SM Energy Co: auditor change, Ernst & Young LLP to Deloitte & Touche LLP
SM Energy Co reported in a Form 8-K filed February 9, 2026, that on February 4, 2026, Ernst & Young LLP was dismissed as its certifying accountant, and Deloitte & Touche LLP was engaged. The filing reports no disagreements with the former accountant.
In the filing's words
On February 4, 2026, the Audit Committee of the Board of Directors (the “Audit Committee”) of SM Energy Company (the “Company”) dismissed Ernst & Young LLP (“EY”) as the Company’s independent registered public accounting firm, and appointed Deloitte & Touche LLP (“Deloitte”) for the fiscal year ending December 31, 2026.
there were (i) no disagreements (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and EY on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure
Verbatim from sec.gov, Item 4.01 (Changes in Registrant's Certifying Accountant). We quote the filing; we do not characterize it.
| Company | SM Energy Co |
|---|---|
| Ticker | SM |
| Form and item | 8-K, Item 4.01 |
| Filed with the SEC | February 9, 2026 |
| What the filing states | dismissed, engaged |
| Former accountant | Ernst & Young LLP |
| New accountant | Deloitte & Touche LLP |
| Date of the change | February 4, 2026 |
| Disagreements | none reported |
| Auditor's letter | Exhibit 16 on sec.gov |
| Accession number | 0000893538-26-000023 |
| SEC CIK | 0000893538 |
SM Energy Co reported under Form 8-K Item 4.01 (Changes in Registrant's Certifying Accountant), filed February 9, 2026. The filing's own words are quoted above.
Sources
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