Amplify Energy Corp. 8-K

What Happened
Amplify Energy Corp. (AMPY) filed an 8-K on January 15, 2026 reporting that its Audit Committee, after a competitive process, approved on January 12, 2026 the dismissal of Deloitte & Touche LLP as the company’s independent registered public accounting firm effective upon completion of Deloitte’s audit of the consolidated financial statements for the year ended December 31, 2025 and related internal control reports. The Audit Committee also approved the appointment of Grant Thornton LLP as the company’s independent registered public accounting firm for Fiscal 2026, effective upon Deloitte’s dismissal and completion of Grant Thornton’s client acceptance procedures. Deloitte provided a letter dated January 15, 2026 agreeing with the statements in the 8-K.

Key Details

• Date of Audit Committee action: January 12, 2026; 8-K filed January 15, 2026.
• Deloitte’s audit reports for years ended Dec 31, 2024 and 2023 were not adverse, disclaimed, qualified, or modified; no disagreements or reportable events were noted for 2023, 2024 or interim periods through Jan 12, 2026.
• Appointment of Grant Thornton LLP as independent auditor for Fiscal 2026 will be effective after (1) Deloitte completes the 2025 audit and internal control report and is dismissed, and (2) Grant Thornton completes its client acceptance procedures.
• Company reported no prior consultations with Grant Thornton (through Jan 12, 2026) about accounting or auditing matters and no disagreements or reportable events involving Grant Thornton.

Why It Matters
A change in independent auditor is a material governance event: it determines who will audit and report on Amplify’s FY2026 financial statements and internal controls. The filing notes there were no unresolved disputes with Deloitte and Deloitte expressly agreed with the disclosures, which reduces immediate concern about prior audit disagreements. Investors should watch upcoming filings for (a) Deloitte’s completed 2025 audit reports and internal control conclusions, and (b) future audit reports from Grant Thornton covering Fiscal 2026.