secwatch.observer — SEC 8-K summary
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Issuer:     PHINIA INC. (PHIN)
CIK:        0001968915
Form:       8-K/A
Filed at:   2026-02-12T23:59:59+00:00
Accession:  0001968915-26-000027
Event type: other
Sentiment:  neutral
Materiality: 0.20
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1968915/000196891526000027/0001968915-26-000027-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1968915/000196891526000027/phin-20260212.htm
  HTML page:      https://secwatch.observer/filing/0001968915-26-000027

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer