SM Energy Co (SM): auditor change — SM Energy dismisses EY as auditor, appoints Deloitte for FY2026

SM Energy Co

Dismissed Ernst & Young as independent auditor on Feb 4, 2026; Deloitte appointed for FY ending Dec 31, 2026.
No disagreements or reportable events in fiscal years 2024, 2023, or subsequent interim period through Feb 4, 2026.
EY's audit reports for 2024 and 2023 were unqualified (no adverse opinion, no qualification).
EY provided letter to SEC agreeing with the company's disclosures, attached as Exhibit 16.1.

item 4.01 item 9.01

Key facts

Extracted from this filing and checked against the source text.

Auditor Changes SEC 8-K Item 4.01/4.02 confidence 0.9

SM Energy Co dismissed Ernst & Young LLP as its auditor.

Action: dismissal
Auditor: Ernst & Young LLP
Successor: Deloitte & Touche LLP

Exact text from the filing

On February 4, 2026, the Audit Committee of the Board of Directors (the “Audit Committee”) of SM Energy Company (the “Company”) dismissed Ernst & Young LLP (“EY”) as the Company’s independent registered public accounting firm, and appointed Deloitte & Touche LLP (“Deloitte”) for the fiscal year ending December 31, 2026.

View on SEC.gov

Auditor Changes SEC 8-K Item 4.01/4.02 confidence 0.9

SM Energy Co engaged Deloitte & Touche LLP as its auditor.

Action: engagement
Auditor: Deloitte & Touche LLP

Exact text from the filing

On February 4, 2026, the Audit Committee of the Board of Directors (the “Audit Committee”) of SM Energy Company (the “Company”) dismissed Ernst & Young LLP (“EY”) as the Company’s independent registered public accounting firm, and appointed Deloitte & Touche LLP (“Deloitte”) for the fiscal year ending December 31, 2026.

View on SEC.gov

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Source: SEC EDGAR

accession 0000893538-26-000023

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