---
schema_version: "secwatch.filing_event.v1"
accession: "0001968915-26-000027"
form_type: "8-K/A"
ticker: "PHIN"
cik: "0001968915"
company_name: "PHINIA INC."
filed_at: "2026-02-12T23:59:59+00:00"
generated_at: "2026-05-16T03:07:20.081633+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.2
calibrated_materiality_score: 0.2
confidence: "high"
source: SEC EDGAR
---

# PHINIA completes auditor change from PwC to D&T; dismissal effective Feb 12, 2026

## Summary
- PwC dismissal effective Feb 12, 2026 upon filing of FY 2025 10-K and completion of its procedures.
- PwC's reports for FY 2025 and FY 2024 contained no adverse opinions, disagreements, or reportable events.
- D&T has completed customary client acceptance procedures to serve as independent auditor for FY 2026.
- No consultations occurred between the company and D&T on disputed accounting matters.

## SEC filing metadata
- accession: 0001968915-26-000027
- form_type: 8-K/A
- ticker: PHIN
- cik: 0001968915
- company_name: PHINIA INC.
- filed_at: 2026-02-12T23:59:59+00:00
- event_type: other
- sentiment: neutral
- materiality_score: 0.2
- calibrated_materiality_score: 0.2
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1968915/000196891526000027/0001968915-26-000027-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1968915/000196891526000027/phin-20260212.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001968915-26-000027
- JSON: https://secwatch.observer/filing/0001968915-26-000027.json
- Plain text: https://secwatch.observer/filing/0001968915-26-000027.txt

## Source-grounded claims
- claim_id: 2aef6ad745e95dafffeb17487e5f05186d941350
  claim: PHINIA INC. dismissed PricewaterhouseCoopers LLP as its auditor.
  evidence_excerpt: the dismissal of PwC was effective thereon
  evidence_url: https://www.sec.gov/Archives/edgar/data/1968915/000196891526000027/0001968915-26-000027-index.htm

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