Form 8-K/A · Item 4.01 · Auditor change
PHINIA Inc.: auditor change, PwC to D&T, February 12, 2026
PHINIA Inc. reported in a Form 8-K/A filed February 12, 2026, that on February 12, 2026, PwC was dismissed as its certifying accountant. The filing reports no disagreements with the former accountant.
In the filing's words
On February 12, 2026, the Company filed its Annual Report on Form 10-K for the fiscal year ended December 31, 2025, PwC completed its procedures on the Company’s consolidated financial statements as of and for the fiscal year ended December 31, 2025, and the dismissal of PwC was effective thereon.
there were no (i) “disagreements,” within the meaning of Item 304(a)(1)(iv) of Regulation S-K, between the Company and PwC on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure
D&T has completed its customary client acceptance procedures as referenced in the Original 8-K.
Verbatim from sec.gov, Item 4.01 (Changes in Registrant's Certifying Accountant). We quote the filing; we do not characterize it.
| Company | PHINIA Inc. |
|---|---|
| Ticker | PHIN |
| Form and item | 8-K/A, Item 4.01 |
| Filed with the SEC | February 12, 2026 |
| What the filing states | dismissed |
| Former accountant | PwC |
| New accountant | D&T |
| Date of the change | February 12, 2026 |
| Disagreements | none reported |
| Auditor's letter | Exhibit 16 on sec.gov |
| Accession number | 0001968915-26-000027 |
| SEC CIK | 0001968915 |
PHINIA Inc. reported under Form 8-K/A Item 4.01 (Changes in Registrant's Certifying Accountant), filed February 12, 2026. The filing's own words are quoted above.
Sources
PHINIA Inc.'s other filings on auditors and restatements
More: all auditor changes · Something wrong? Send a correction with the primary source.