---
schema_version: "secwatch.filing_event.v1"
accession: "0001637880-23-000036"
form_type: "8-K"
ticker: null
cik: "0001637880"
company_name: "Tri-State Generation & Transmission Association, Inc."
filed_at: "2023-10-10T23:59:59+00:00"
generated_at: "2026-06-10T02:28:15.911648+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.4
calibrated_materiality_score: 0.4
confidence: "high"
source: SEC EDGAR
---

# Tri-State dismisses EY as auditor, appoints Deloitte for FY2024 audit

## Summary
- EY dismissed effective after FY2023 audit completion; no disagreements or reportable events other than prior material weakness.
- Change recommended by Finance and Audit Committee and approved by Board; reason cited: evaluation of audit fees and costs.
- Deloitte appointed as new independent auditor for FY2024 audit, subject to client acceptance and engagement agreement.
- EY's audit reports for fiscal years 2021 and 2022 were unqualified.
- Letter from EY agreeing with disclosures filed as Exhibit 16.1.

## SEC filing metadata
- accession: 0001637880-23-000036
- form_type: 8-K
- cik: 0001637880
- company_name: Tri-State Generation & Transmission Association, Inc.
- filed_at: 2023-10-10T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.4
- calibrated_materiality_score: 0.4
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1637880/000163788023000036/0001637880-23-000036-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1637880/000163788023000036/tris-20231004.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001637880-23-000036
- JSON: https://secwatch.observer/filing/0001637880-23-000036.json
- Plain text: https://secwatch.observer/filing/0001637880-23-000036.txt

## Key facts
- Auditor Changes
  Tri-State Generation & Transmission Association, Inc. engaged Deloitte & Touche LLP as its auditor.
  - Action: engagement
  - Auditor: Deloitte & Touche LLP
  source text: (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.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1637880/000163788023000036/0001637880-23-000036-index.htm
- Auditor Changes
  Tri-State Generation & Transmission Association, Inc. dismissed Ernst & Young LLP as its auditor.
  - Action: dismissal
  - Auditor: Ernst & Young LLP
  source text: ◻ 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
  evidence_url: https://www.sec.gov/Archives/edgar/data/1637880/000163788023000036/0001637880-23-000036-index.htm

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