---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-25-068702"
form_type: "8-K"
ticker: null
cik: "0001538822"
company_name: "Pacific Coast Oil Trust"
filed_at: "2025-07-17T23:59:59+00:00"
generated_at: "2026-05-18T05:57:31.583448+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Pacific Coast Oil Trust auditor PKF resigns; cites allegations and missing ARO documentation

## Summary
- PKF resigned on July 11, 2025, without completing audits for years 2019-2024 or reviews for 2023-2025.
- PKF flagged former employee allegations against PCEC that may materially impact fairness/reliability of Trust's financials.
- PKF did not receive requested documentation supporting asset retirement obligation estimates from PCEC.
- Trustee's investigation hindered by PCEC's failure to loan sufficient funds; Trust expects to miss Q2 2025 10-Q deadline.
- Trust has not yet identified a successor independent auditor.

## SEC filing metadata
- accession: 0001104659-25-068702
- form_type: 8-K
- cik: 0001538822
- company_name: Pacific Coast Oil Trust
- filed_at: 2025-07-17T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 4.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1538822/000110465925068702/0001104659-25-068702-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1538822/000110465925068702/tm2521155d1_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-25-068702
- JSON: https://secwatch.observer/filing/0001104659-25-068702.json
- Plain text: https://secwatch.observer/filing/0001104659-25-068702.txt

## Key facts
- Auditor Changes
  Pannell Kerr Forster of Texas, P.C. resigned as auditor of Pacific Coast Oil Trust.
  - Action: resignation
  - Auditor: Pannell Kerr Forster of Texas, P.C.
  source text: On July 11, 2025, Pannell Kerr Forster of Texas, P.C. (“PKF”) resigned as the independent registered public accounting firm of Pacific Coast Oil Trust
  evidence_url: https://www.sec.gov/Archives/edgar/data/1538822/000110465925068702/0001104659-25-068702-index.htm

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