Calumet Specialty Products Partners, L.P.: auditor change — Calumet Specialty Products dismisses EY, appoints Grant Thornton as auditor

Calumet Specialty Products Partners, L.P.

Dismissed Ernst & Young on March 1, 2024; no disagreements on accounting principles during FY 2022-2023.
EY issued adverse opinion on internal control over financial reporting for FY 2023 due to material weakness in redeemable noncontrolling interest.
Engaged Grant Thornton as new independent registered public accounting firm for FY 2024 effective March 1, 2024.
No prior consultations with Grant Thornton on accounting or auditing matters before engagement.

item 4.01 item 9.01

Key facts

Extracted from this filing and checked against the source text.

Auditor Changes SEC 8-K Item 4.01/4.02 confidence 0.9

Calumet Specialty Products Partners, L.P. engaged Grant Thornton LLP as its auditor.

Action: engagement
Auditor: Grant Thornton LLP

Exact text from the filing

On March 1, 2024, the Audit and Finance Committee engaged Grant Thornton LLP (“Grant Thornton”) as the Partnership’s independent registered public accounting firm for the fiscal year ending December 31, 2024.

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Auditor Changes SEC 8-K Item 4.01/4.02 confidence 0.9

Calumet Specialty Products Partners, L.P. dismissed Ernst & Young LLP as its auditor.

Action: dismissal
Auditor: Ernst & Young LLP

Exact text from the filing

On March 1, 2024, the Audit and Finance Committee of the Board of Directors of Calumet GP, LLC (the “Audit and Finance Committee”), the general partner of the Calumet Specialty Products Partners, L.P. (the “Partnership”), dismissed Ernst & Young LLP (“Ernst & Young”) as the Partnership’s independent registered public accounting firm.

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Source: SEC EDGAR

accession 0001340122-24-000020

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