BATTALION OIL CORP 8-K

What Happened
Battalion Oil Corporation (BATL) filed an 8-K reporting that on June 24, 2026 the company, following a competitive selection process by its Audit Committee, notified Deloitte & Touche LLP that Deloitte was dismissed as the company’s independent registered public accounting firm. On June 30, 2026 the Audit Committee approved and BDO USA, P.C. accepted engagement as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026. Deloitte’s audit reports for the fiscal years ended December 31, 2025 and 2024 were unqualified and Deloitte reported no disagreements or reportable events for those periods or the interim period.

Key Details

• Dismissal notified to Deloitte: June 24, 2026; new auditor engagement approved: June 30, 2026.
• Deloitte’s reports for fiscal years 2024 and 2025 were unmodified (no adverse or qualified opinions).
• Deloitte stated there were no disagreements or reportable events for 2024, 2025 or through June 24, 2026; Deloitte’s letter dated June 30, 2026 is filed as Exhibit 16.1.
• BDO confirmed that neither the company nor anyone on its behalf consulted BDO on accounting or auditing matters for 2024, 2025 or through June 30, 2026.

Why It Matters
A change in independent auditor is a notable governance event for investors because it affects who will audit and attest to the company’s financial statements going forward. In this case, the filing notes continuity in audit opinions (prior Deloitte reports were unqualified and no disagreements were reported), and BDO will perform the audit for 2026. Investors should watch upcoming filings (quarterly reports and the 2026 Form 10-K) for any disclosures about the 2026 audit, changes in audit fees, or additional commentary on the auditor transition.