LSB INDUSTRIES, INC. 8-K

What Happened

• LSB Industries, Inc. announced on March 4, 2026 that its Audit Committee approved engaging PricewaterhouseCoopers LLP (PwC) as the company’s independent registered public accounting firm for the fiscal year ending December 31, 2026, subject to PwC’s standard client acceptance procedures and execution of an engagement letter.
• On the same date the Committee approved the dismissal of Ernst & Young LLP (EY) as the company’s independent auditor, effective immediately. The company filed this change in an 8-K dated March 9, 2026.

Key Details

• Date of Committee action: March 4, 2026; 8-K filed: March 9, 2026.
• PwC engagement is conditional on completion of PwC’s client acceptance procedures and signing an engagement letter.
• EY’s audit reports for fiscal years ended December 31, 2025 and 2024 were unmodified (no adverse opinion or disclaimer) and contained no qualifications.
• During fiscal years 2025 and 2024 and through March 4, 2026, there were no disagreements or “reportable events” with EY as defined under Regulation S‑K Item 304; EY provided a letter dated March 5, 2026, to the SEC, which is attached as Exhibit 16.1.

Why It Matters

• Auditor changes are material corporate events investors track because they affect who audits the company’s financial statements going forward and can change audit approach or reporting.
• The filing notes there were no disagreements with EY and prior audit reports were unmodified, which reduces immediate red flags about past audits.
• The PwC engagement is not yet final—investors should watch future filings (and PwC’s client acceptance outcome) and review upcoming audited financial statements and audit opinions.