---
schema_version: "secwatch.filing_event.v1"
accession: "0001537028-23-000034"
form_type: "8-K"
ticker: null
cik: "0001537028"
company_name: "Independence Contract Drilling, Inc."
filed_at: "2023-08-11T23:59:59+00:00"
generated_at: "2026-06-11T14:19:53.678293+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Independence Contract Drilling replaces BDO with Moss Adams as auditor

## Summary
- Audit committee dismissed BDO and engaged Moss Adams as independent auditor for FY 2023.
- BDO's reports on 2022 and 2021 financials were unqualified and contained no adverse opinions.
- No disagreements or reportable events occurred between the company and BDO in the review period.
- BDO provided a letter concurring with the company's disclosures (Exhibit 16.1).

## SEC filing metadata
- accession: 0001537028-23-000034
- form_type: 8-K
- cik: 0001537028
- company_name: Independence Contract Drilling, Inc.
- filed_at: 2023-08-11T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1537028/000153702823000034/0001537028-23-000034-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1537028/000153702823000034/icd-20230807x8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001537028-23-000034
- JSON: https://secwatch.observer/filing/0001537028-23-000034.json
- Plain text: https://secwatch.observer/filing/0001537028-23-000034.txt

## Key facts
- Auditor Changes
  Independence Contract Drilling, Inc. engaged Moss Adams LLP as its auditor.
  - Action: engagement
  - Auditor: Moss Adams LLP
  source text: (the “Company”) approved the engagement of Moss Adams LLP (“Moss Adams”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023 and dismissed BDO USA, P.A.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1537028/000153702823000034/0001537028-23-000034-index.htm
- Auditor Changes
  Independence Contract Drilling, Inc. dismissed BDO USA, P.A. as its auditor.
  - Action: dismissal
  - Auditor: BDO USA, P.A.
  - Successor: Moss Adams LLP
  source text: (the “Company”) approved the engagement of Moss Adams LLP (“Moss Adams”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023 and dismissed BDO USA, P.A. (“BDO”) as the Company’s independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1537028/000153702823000034/0001537028-23-000034-index.htm

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