{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-25-009100","form_type":"8-K","ticker":"BSM","cik":"0001621434","company_name":"Black Stone Minerals, L.P.","filed_at":"2025-02-28T23:59:59+00:00","discovered_at":"2026-05-14T18:03:04.216893+00:00","generated_at":"2026-05-25T23:23:46.071181+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Black Stone Minerals dismisses EY as auditor, appoints Deloitte","bullets":["Audit Committee chose not to renew Ernst & Young effective Feb 26, 2025; no adverse opinions or disagreements in prior audits.","Deloitte & Touche appointed as independent registered public accounting firm for Q1 2025 onward.","No consultations with Deloitte on accounting principles or reportable events during 2023-2025 period."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-25-009100","json":"https://secwatch.observer/filing/0001628280-25-009100.json","markdown":"https://secwatch.observer/filing/0001628280-25-009100.md","text":"https://secwatch.observer/filing/0001628280-25-009100.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1621434/000162828025009100/0001628280-25-009100-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1621434/000162828025009100/bsm-20250226.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-25T23:23:46.071181+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":"125ae7b87f3ef483b277e507241426dd47d2162d","claim":"Black Stone Minerals, L.P. dismissed Ernst & Young LLP as its auditor.","evidence_excerpt":"On February 26, 2025, the Audit Committee of the Board of Directors of Black Stone Minerals GP, L.L.C., the general partner of Black Stone Minerals, L.P. (the “Company”), chose not to renew the engagement of Ernst & Young LLP (“Ernst & Young”) as the Company’s independent registered public accounting firm, effective as of February 26, and notified Ernst & Young that it was dismissed 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/1621434/000162828025009100/0001628280-25-009100-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Ernst & Young LLP"},{"label":"Successor","value":"Deloitte & Touche LLP"}],"fact_type":"auditor_change"},{"claim_id":"2d9cbab28083fee3312d1ea91fa67012e4d5a4a7","claim":"Black Stone Minerals, L.P. engaged Deloitte & Touche LLP as its auditor.","evidence_excerpt":"On February 26, 2025, the Audit Committee approved the appointment of Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered public accounting firm beginning with the Company’s fiscal quarter ending March 31, 2025, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1621434/000162828025009100/0001628280-25-009100-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Deloitte & Touche LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}