---
schema_version: "secwatch.filing_event.v1"
accession: "0000893538-26-000023"
form_type: "8-K"
ticker: "SM"
cik: "0000893538"
company_name: "SM Energy Co"
filed_at: "2026-02-09T23:59:59+00:00"
generated_at: "2026-05-16T03:59:58.388392+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.35
calibrated_materiality_score: 0.35
confidence: "high"
source: SEC EDGAR
---

# SM Energy dismisses EY as auditor, appoints Deloitte for FY2026

## Summary
- 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.

## SEC filing metadata
- accession: 0000893538-26-000023
- form_type: 8-K
- ticker: SM
- cik: 0000893538
- company_name: SM Energy Co
- filed_at: 2026-02-09T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.35
- calibrated_materiality_score: 0.35
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/893538/000089353826000023/0000893538-26-000023-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/893538/000089353826000023/sm-20260204.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000893538-26-000023
- JSON: https://secwatch.observer/filing/0000893538-26-000023.json
- Plain text: https://secwatch.observer/filing/0000893538-26-000023.txt

## Source-grounded claims
- claim_id: 6848462c100a7c009e04fac39fcf3d099bd90cc4
  claim: SM Energy Co dismissed Ernst & Young LLP as its auditor.
  evidence_excerpt: 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.
  evidence_url: https://www.sec.gov/Archives/edgar/data/893538/000089353826000023/0000893538-26-000023-index.htm
- claim_id: 6f356d7ec09731d1aafdc11259724c3ee6adb5a5
  claim: SM Energy Co engaged Deloitte & Touche LLP as its auditor.
  evidence_excerpt: 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.
  evidence_url: https://www.sec.gov/Archives/edgar/data/893538/000089353826000023/0000893538-26-000023-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.