Form 8-K · Item 4.01 · Auditor change
Battalion Oil Corp: auditor change, Deloitte & Touche LLP to BDO USA, P.C.
Battalion Oil Corp reported in a Form 8-K filed June 30, 2026, that on June 24, 2026, Deloitte & Touche LLP was dismissed as its certifying accountant, and BDO USA, P.C. was engaged. The filing reports no disagreements with the former accountant.
In the filing's words
On June 24, 2026, Battalion Oil Corporation (the “ Company ”) notified Deloitte & Touche LLP (“ Deloitte ”) that, following a competitive selection process conducted by the Audit Committee of the Board of Directors (the “ Audit Committee ”), the Company had dismissed Deloitte as the independent registered public accounting firm of the Company.
there were (a) no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and related instructions) with Deloitte on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures
On June 30, 2026, the Audit Committee approved the engagement of BDO USA, P.C. (“ BDO ”) as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2026, which appointment BDO has accepted.
Verbatim from sec.gov, Item 4.01 (Changes in Registrant's Certifying Accountant). We quote the filing; we do not characterize it.
| Company | Battalion Oil Corp |
|---|---|
| Ticker | BATL |
| Form and item | 8-K, Item 4.01 |
| Filed with the SEC | June 30, 2026 |
| What the filing states | dismissed, engaged |
| Former accountant | Deloitte & Touche LLP |
| New accountant | BDO USA, P.C. |
| Date of the change | June 24, 2026 |
| Disagreements | none reported |
| Auditor's letter | Exhibit 16 on sec.gov |
| Accession number | 0001104659-26-079393 |
| SEC CIK | 0001282648 |
Battalion Oil Corp reported under Form 8-K Item 4.01 (Changes in Registrant's Certifying Accountant), filed June 30, 2026. The filing's own words are quoted above.
Sources
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