---
schema_version: "secwatch.filing_event.v1"
accession: "0000950170-23-011366"
form_type: "8-K"
ticker: "OMEX"
cik: "0000798528"
company_name: "ODYSSEY MARINE EXPLORATION INC"
filed_at: "2023-03-31T23:59:59+00:00"
generated_at: "2026-06-17T08:42:51.810158+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Odyssey Marine replaces auditor Warren Averett with Grant Thornton after declination

## Summary
- Warren Averett declined re-appointment as auditor due to its transition away from public company audits.
- No disagreements or reportable events occurred during Warren Averett's tenure for FY2020-2022.
- Grant Thornton LLP engaged as new independent auditor for fiscal year ending December 31, 2023.
- Prior audit reports contained an explanatory going-concern paragraph; no adverse opinions issued.
- Audit committee selected Grant Thornton after a competitive process; no dissatisfaction with prior auditor.

## SEC filing metadata
- accession: 0000950170-23-011366
- form_type: 8-K
- ticker: OMEX
- cik: 0000798528
- company_name: ODYSSEY MARINE EXPLORATION INC
- filed_at: 2023-03-31T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/798528/000095017023011366/0000950170-23-011366-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/798528/000095017023011366/omex-20230331.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000950170-23-011366
- JSON: https://secwatch.observer/filing/0000950170-23-011366.json
- Plain text: https://secwatch.observer/filing/0000950170-23-011366.txt

## Key facts
- Auditor Changes
  ODYSSEY MARINE EXPLORATION INC engaged Grant Thornton LLP as its auditor.
  - Action: engagement
  - Auditor: Grant Thornton LLP
  source text: on or about March 30, 2023, we engaged Grant Thornton LLP as our independent registered public accounting firm for the fiscal year ending December 31, 2023.
  evidence_url: https://www.sec.gov/Archives/edgar/data/798528/000095017023011366/0000950170-23-011366-index.htm

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