---
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"
generated_at: "2026-05-17T00:57:27.255493+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# PHINIA appoints Deloitte & Touche as auditor for FY2026; PwC dismissed

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001968915-25-000073
- JSON: https://secwatch.observer/filing/0001968915-25-000073.json
- Plain text: https://secwatch.observer/filing/0001968915-25-000073.txt

## Key facts
- Auditor Changes
  PHINIA INC. engaged Deloitte & Touche LLP as its auditor.
  - Action: engagement
  - Auditor: Deloitte & Touche LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1968915/000196891525000073/0001968915-25-000073-index.htm
- Auditor Changes
  PHINIA INC. dismissed PricewaterhouseCoopers LLP as its auditor.
  - Action: dismissal
  - Auditor: PricewaterhouseCoopers LLP
  - Successor: Deloitte & Touche LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1968915/000196891525000073/0001968915-25-000073-index.htm

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