Tri-State Generation & Transmission Association, Inc.: auditor change — Tri-State dismisses EY as auditor, appoints Deloitte for FY2024 audit

(b) Appointment of New Independent Registered Public Accounting Firm On October 4, 2023, the Finance and Audit Committee recommended and the Board of Directors of Tri-State approved the appointment of Deloitte & Touche LLP (“Deloitte”) as Tri-State’s new independent registered public accounting firm, subject to completion of Deloitte’s client acceptance procedures and execution of engagement agreement(s), for the audit of Tri-State’s financial statements for the year ended December 31, 2024 and related interim periods, including the financial statements included in Tri-State’s Federal Energy Regulatory Commission Form No.

◻ Item 4.01 Change in Registrant’s Certifying Accountant (a) Dismissal of Previous Independent Registered Public Accounting Firm On October 4, 2023, Tri-State Generation and Transmission Association, Inc. (“Tri-State”) , following an evaluation of audit fees and costs and at the recommendation of the Finance and Audit Committee and approval of the Board of Directors of Tri-State, chose not to continue with the engagement of Ernst & Young LLP (“EY”), which is currently serving as Tri-State’s independent registered public accounting firm, effective after the completion of EY’s audit of Tri-State’s financial statements for the year ended December 31, 2023. Tri-State notified EY on October 4, 2023 that it would be dismissed as Tri-State’s independent registered public accounting firm, effective upon EY’s completion of the audit of Tri-State’s financial statements for the year ended Decem