---
schema_version: "secwatch.filing_event.v1"
accession: "0001185185-25-001608"
form_type: "8-K"
ticker: "ROYL"
cik: "0001694617"
company_name: "Royale Energy, Inc."
filed_at: "2025-11-03T23:59:59+00:00"
generated_at: "2026-05-17T00:54:27.464018+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.15
calibrated_materiality_score: 0.15
confidence: "high"
source: SEC EDGAR
---

# Royale Energy swaps auditor from Horne LLP to BDO USA following Horne's partner migration

## Summary
- Horne LLP resigned Oct 31, 2025; partners and staff joined BDO USA.
- Audit Committee approved BDO USA as independent auditor on Nov 3, 2025.
- No adverse opinions or disagreements in fiscal years 2023 and 2024 or interim period.
- No consultations with BDO prior to engagement on accounting or audit matters.

## SEC filing metadata
- accession: 0001185185-25-001608
- form_type: 8-K
- ticker: ROYL
- cik: 0001694617
- company_name: Royale Energy, Inc.
- filed_at: 2025-11-03T23:59:59+00:00
- event_type: other
- sentiment: neutral
- materiality_score: 0.15
- calibrated_materiality_score: 0.15
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1694617/000118518525001608/0001185185-25-001608-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1694617/000118518525001608/royl8k103125.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001185185-25-001608
- JSON: https://secwatch.observer/filing/0001185185-25-001608.json
- Plain text: https://secwatch.observer/filing/0001185185-25-001608.txt

## Key facts
- Auditor Changes
  Horne LLP resigned as auditor of Royale Energy, Inc..
  - Action: resignation
  - Auditor: Horne LLP
  source text: ovember 1, 2025, the partners and professional staff of Horne LLP (“Horne”), which was engaged as the independent registered public accounting firm of the registrant, Royale Energy, Inc. (the “Company”), joined BDO USA, P.C. (“BDO”). As a result of this transaction, Horne resigned as the Company’s independent registered public accounting firm on October 31, 2025. On November 3, 2025, following the resignation of Horne, the Company, through and with the approval of its Audit Committee, appointed
  evidence_url: https://www.sec.gov/Archives/edgar/data/1694617/000118518525001608/0001185185-25-001608-index.htm
- Auditor Changes
  Royale Energy, Inc. engaged BDO USA, P.C. as its auditor.
  - Action: engagement
  - Auditor: BDO USA, P.C.
  source text: the Company, through and with the approval of its Audit Committee, appointed BDO as its independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1694617/000118518525001608/0001185185-25-001608-index.htm

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