{"schema_version":"secwatch.filing_event.v1","accession":"0001534504-24-000014","form_type":"8-K","ticker":"PBF","cik":"0001534504","company_name":"PBF Energy Inc.","filed_at":"2024-02-16T23:59:59+00:00","discovered_at":"2026-05-14T18:03:24.534164+00:00","generated_at":"2026-06-06T00:12:56.185522+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":"PBF Energy dismisses Deloitte as auditor, appoints KPMG for FY 2024","bullets":["Audit Committee notified Deloitte of dismissal effective after completing 2023 audit on Feb 15, 2024; no disagreements or reportable events.","KPMG appointed as new independent auditor for fiscal year ending December 31, 2024 and related interim periods.","No prior consultations with KPMG on accounting principles or reportable events as defined in Item 304(a)(2).","Deloitte's audit reports for 2023 and 2022 contained no adverse opinion or qualification.","Deloitte furnished a letter agreeing with the disclosures, attached as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001534504-24-000014","json":"https://secwatch.observer/filing/0001534504-24-000014.json","markdown":"https://secwatch.observer/filing/0001534504-24-000014.md","text":"https://secwatch.observer/filing/0001534504-24-000014.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1534504/000153450424000014/0001534504-24-000014-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1534504/000153450424000014/pbf-20240212.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T00:12:56.185522+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":"80ccddd8b7630d3e95889de4f779bccb851ae019","claim":"PBF Energy Inc. dismissed Deloitte & Touche LLP as its auditor.","evidence_excerpt":"On February 12, 2024, the Audit Committee of the Board of Directors of PBF Energy Inc. (\"PBF\" or the \"Company\") notified Deloitte & Touche LLP (\"Deloitte\") they will be dismissed as PBF’s independent registered public accounting firm upon completion of the 2023 audit, which occurred on February 15, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1534504/000153450424000014/0001534504-24-000014-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Deloitte & Touche LLP"},{"label":"Successor","value":"KPMG LLP"}],"fact_type":"auditor_change"},{"claim_id":"8667191eb5e8c38fe6d3bfff6b1cc0072ac6243e","claim":"PBF Energy Inc. engaged KPMG LLP as its auditor.","evidence_excerpt":"On February 12, 2024, the Audit Committee approved the engagement of KPMG LLP (\"KPMG\") as its new independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1534504/000153450424000014/0001534504-24-000014-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"}