---
schema_version: "secwatch.filing_event.v1"
accession: "0001340122-24-000020"
form_type: "8-K"
ticker: null
cik: "0001340122"
company_name: "Calumet Specialty Products Partners, L.P."
filed_at: "2024-03-05T23:59:59+00:00"
generated_at: "2026-06-05T03:31:03.083345+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Calumet Specialty Products dismisses EY, appoints Grant Thornton as auditor

## Summary
- 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.

## SEC filing metadata
- accession: 0001340122-24-000020
- form_type: 8-K
- cik: 0001340122
- company_name: Calumet Specialty Products Partners, L.P.
- filed_at: 2024-03-05T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1340122/000134012224000020/0001340122-24-000020-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1340122/000134012224000020/clmt-20240301x8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001340122-24-000020
- JSON: https://secwatch.observer/filing/0001340122-24-000020.json
- Plain text: https://secwatch.observer/filing/0001340122-24-000020.txt

## Key facts
- Auditor Changes
  Calumet Specialty Products Partners, L.P. engaged Grant Thornton LLP as its auditor.
  - Action: engagement
  - Auditor: Grant Thornton LLP
  source text: 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.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1340122/000134012224000020/0001340122-24-000020-index.htm
- Auditor Changes
  Calumet Specialty Products Partners, L.P. dismissed Ernst & Young LLP as its auditor.
  - Action: dismissal
  - Auditor: Ernst & Young LLP
  source text: 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.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1340122/000134012224000020/0001340122-24-000020-index.htm

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