SM Energy Co 8-K

What Happened
SM Energy Company (SM) announced on February 4, 2026 that its Audit Committee dismissed Ernst & Young LLP (EY) as the company’s independent registered public accounting firm and has appointed Deloitte & Touche LLP (Deloitte) to serve as auditor for the fiscal year ending December 31, 2026. The change is effective upon completion of EY’s audit of SM’s consolidated financial statements for the year ended December 31, 2025. The company filed the Form 8-K on February 9, 2026.

Key Details

• Dismissal date: February 4, 2026; 8-K filed February 9, 2026.
• Appointment: Deloitte & Touche LLP designated as independent auditor for fiscal year ending December 31, 2026.
• EY’s prior audit reports for fiscal years ended December 31, 2024 and 2023 were unmodified (no adverse opinion, no disclaimer, and no qualification).
• SM reported no disagreements or “reportable events” with EY for 2023, 2024 or the interim period through the dismissal; EY provided a letter (Exhibit 16.1) acknowledging those disclosures.
• SM disclosed it had not consulted Deloitte on accounting or auditing matters during 2023, 2024 or the interim period through the dismissal.

Why It Matters
A change in independent auditor is a material corporate governance event that investors monitor because it can affect audit continuity and disclosure practices. In this case, the filing states there were no disagreements or reportable events with EY and prior audit opinions were unmodified, which reduces immediate red flags. The appointment of Deloitte will apply starting with audit work for fiscal 2026 after EY completes the 2025 audit; investors may watch for any audit-related disclosures or changes in audit fees, policies, or controls in upcoming filings.