---
schema_version: "secwatch.filing_event.v1"
accession: "0001628280-25-057024"
form_type: "8-K"
ticker: "OSG"
cik: "0000874501"
company_name: "OCTAVE SPECIALTY GROUP INC"
filed_at: "2025-12-15T23:59:59+00:00"
generated_at: "2026-05-16T13:18:18.690835+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Octave Specialty replaces KPMG with EY as independent auditor for FY2026

## Summary
- KPMG dismissed as auditor after serving since 1985; no disagreements or reportable events.
- Ernst & Young appointed for fiscal year ending Dec 31, 2026, subject to client acceptance.
- KPMG will remain auditor for the year ending Dec 31, 2025 and complete its audit.
- Audit Committee conducted competitive RFP; change reflects routine rotation, not conflict.

## SEC filing metadata
- accession: 0001628280-25-057024
- form_type: 8-K
- ticker: OSG
- cik: 0000874501
- company_name: OCTAVE SPECIALTY GROUP INC
- filed_at: 2025-12-15T23:59:59+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/874501/000162828025057024/0001628280-25-057024-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/874501/000162828025057024/ambc-20251210.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001628280-25-057024
- JSON: https://secwatch.observer/filing/0001628280-25-057024.json
- Plain text: https://secwatch.observer/filing/0001628280-25-057024.txt

## Source-grounded claims
- claim_id: 64b8cb3d4d7eb5aaddef47c4ad15ff387e790878
  claim: OCTAVE SPECIALTY GROUP INC engaged Ernst and Young LLP as its auditor.
  evidence_excerpt: (b) Appointment of New Independent Registered Public Accounting Firm On December 10, 2025, the Audit Committee approved the appointment of Ernst and Young LLP (“EY”) as the Company’s new independent registered public accounting firm, subject to completion of EY’s client acceptance procedures and execution of engagement agreement(s), for the audit of the Company’s financial statements for the year ended December 31, 2026.
  evidence_url: https://www.sec.gov/Archives/edgar/data/874501/000162828025057024/0001628280-25-057024-index.htm
- claim_id: 6570aca408189e4b8d05a981953e4d17cc9abd82
  claim: OCTAVE SPECIALTY GROUP INC dismissed KPMG LLP as its auditor.
  evidence_excerpt: The Company notified KPMG on December 10, 2025, that it will be dismissed as the Company’s independent registered public accounting firm, upon completion of their audits of the Company’s consolidated financial statements as of and for the year ended December 31, 2025, and the effectiveness of internal control over financial reporting as of December 31, 2025, and the issuance of their reports thereon.
  evidence_url: https://www.sec.gov/Archives/edgar/data/874501/000162828025057024/0001628280-25-057024-index.htm

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