secwatch.observer — SEC 8-K summary
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Issuer:     PHINIA INC. (PHIN)
CIK:        0001968915
Form:       8-K
Filed at:   2025-11-03T23:59:59+00:00
Accession:  0001968915-25-000073
Event type: other_material
Sentiment:  neutral
Materiality: 0.60
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1968915/000196891525000073/0001968915-25-000073-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1968915/000196891525000073/phin-20251029.htm
  HTML page:      https://secwatch.observer/filing/0001968915-25-000073

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