Amplify Energy Corp. 8-K/A

What Happened
Amplify Energy Corp. (AMPY) filed an 8-K/A reporting a change in its independent registered public accounting firm. Deloitte & Touche LLP completed its audit engagement and issued its final audit reports on March 9, 2026. Deloitte's audit of the consolidated financial statements for the years ended December 31, 2025 and 2024 was unmodified, but Deloitte issued an adverse opinion on the Company’s internal control over financial reporting as of December 31, 2025 due to a material weakness related to insufficient control processes to address personnel changes with necessary technical and accounting expertise. The Audit Committee had approved the dismissal of Deloitte on January 12, 2026. Grant Thornton LLP was appointed as the Company’s auditor for fiscal 2026, effective March 11, 2026, after completing client acceptance procedures. Deloitte provided a letter dated March 13, 2026 agreeing with the statements in this filing.

Key Details

• Deloitte issued final audit reports on March 9, 2026; its audit of financial statements for 2025/2024 was unmodified.
• Deloitte issued an adverse opinion on internal control over financial reporting as of Dec 31, 2025 (a reported Material Weakness).
• Audit Committee approved the auditor change on Jan 12, 2026; Grant Thornton’s appointment became effective Mar 11, 2026.
• Deloitte agreed with the 8-K/A statements in a letter dated Mar 13, 2026; no other disagreements or reportable events were identified for 2024–2025 or the interim periods.

Why It Matters
A change in auditors is a significant governance event: Grant Thornton will audit Amplify’s fiscal 2026 results, so investors should watch the next audit and the company’s disclosures about remediation of the material weakness. The adverse opinion on internal controls indicates a higher risk that accounting errors or misstatements could occur until controls are improved — but Deloitte’s financial-statement audit itself was not qualified. Monitor upcoming filings (10-K, subsequent 8-Ks) for the company’s remediation plan, timelines, and any changes in audit opinions.