secwatch.observer — SEC 8-K summary
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Issuer:     SM Energy Co (SM)
CIK:        0000893538
Form:       8-K
Filed at:   2026-02-09T23:59:59+00:00
Accession:  0000893538-26-000023
Event type: other_material
Sentiment:  neutral
Materiality: 0.35
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

SM Energy dismisses EY as auditor, appoints Deloitte for FY2026
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- 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.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/893538/000089353826000023/0000893538-26-000023-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/893538/000089353826000023/sm-20260204.htm
  HTML page:      https://secwatch.observer/filing/0000893538-26-000023

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