{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-23-017997","form_type":"8-K","ticker":"EGY","cik":"0000894627","company_name":"VAALCO ENERGY INC /DE/","filed_at":"2023-06-21T23:59:59+00:00","discovered_at":"2026-05-14T18:03:42.695461+00:00","generated_at":"2026-06-13T20:27:09.427597+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"VAALCO Energy dismisses BDO, appoints KPMG as auditor; material weaknesses reiterated","bullets":["Audit Committee engaged KPMG as independent auditor for FY 2023, dismissing BDO effective June 15, 2023.","BDO's reports on FY 2022 and 2021 financials were unqualified; no disagreements with BDO occurred.","Company reported four material weaknesses in internal control over financial reporting in its FY 2022 10-K.","BDO provided a letter agreeing with the disclosures, filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-23-017997","json":"https://secwatch.observer/filing/0001437749-23-017997.json","markdown":"https://secwatch.observer/filing/0001437749-23-017997.md","text":"https://secwatch.observer/filing/0001437749-23-017997.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/894627/000143774923017997/0001437749-23-017997-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/894627/000143774923017997/egy20230620_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T20:27:09.427597+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"426ee1ceec2b5f560c928e18a1b2a4df2ac1a43e","claim":"VAALCO ENERGY INC /DE/ dismissed BDO USA, LLP as its auditor.","evidence_excerpt":"On June 15, 2023, the Audit Committee (the “Committee”) of the Board of Directors (the “Board”) of VAALCO Energy, Inc. (the “Company”) approved the engagement of KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023 and dismissed BDO USA, LLP (“BDO”) as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/894627/000143774923017997/0001437749-23-017997-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BDO USA, LLP"},{"label":"Successor","value":"KPMG LLP"}],"fact_type":"auditor_change"},{"claim_id":"5ca52b9696a61800e2efb840d154b8b9aa952ff3","claim":"VAALCO ENERGY INC /DE/ engaged KPMG LLP as its auditor.","evidence_excerpt":"On June 15, 2023, the Audit Committee (the “Committee”) of the Board of Directors (the “Board”) of VAALCO Energy, Inc. (the “Company”) approved the engagement of KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023 and dismissed BDO USA, LLP (“BDO”) as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/894627/000143774923017997/0001437749-23-017997-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"KPMG LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}