{"schema_version":"secwatch.filing_event.v1","accession":"0001968915-25-000073","form_type":"8-K","ticker":"PHIN","cik":"0001968915","company_name":"PHINIA INC.","filed_at":"2025-11-03T23:59:59+00:00","discovered_at":"2026-05-14T18:02:41.176693+00:00","generated_at":"2026-05-17T00:57:27.255493+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"PHINIA appoints Deloitte & Touche as auditor for FY2026; PwC dismissed","bullets":["Audit Committee approved Deloitte & Touche as independent auditor for fiscal year ending Dec 31, 2026, after competitive process.","PricewaterhouseCoopers dismissed for 2026; will continue for 2025 until annual report filing.","No disagreements or reportable events between PHINIA and PwC for fiscal years 2024, 2023; past material weakness remediated.","PwC's reports on 2024 and 2023 financials were unqualified; letter of agreement filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001968915-25-000073","json":"https://secwatch.observer/filing/0001968915-25-000073.json","markdown":"https://secwatch.observer/filing/0001968915-25-000073.md","text":"https://secwatch.observer/filing/0001968915-25-000073.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1968915/000196891525000073/0001968915-25-000073-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1968915/000196891525000073/phin-20251029.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T00:57:27.255493+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":"0de8666b10e2c65181197183b648e693d4931b38","claim":"PHINIA INC. engaged Deloitte & Touche LLP as its auditor.","evidence_excerpt":"the Audit Committee approved the engagement of Deloitte & Touche LLP (“D&T”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026, subject to D&T’s customary client acceptance procedures","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1968915/000196891525000073/0001968915-25-000073-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Deloitte & Touche LLP"}]},{"claim_id":"cb68364346bf1d575b9b6c676dc80e0b537e618e","claim":"PHINIA INC. dismissed PricewaterhouseCoopers LLP as its auditor.","evidence_excerpt":"the Audit Committee approved the dismissal of PricewaterhouseCoopers LLP (“PwC”) as the Company's independent registered public accounting firm for the 2026 fiscal year","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1968915/000196891525000073/0001968915-25-000073-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"PricewaterhouseCoopers LLP"},{"label":"Successor","value":"Deloitte & Touche LLP"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}