Angel Oak Mortgage REIT, Inc. 8-K

What Happened
Angel Oak Mortgage REIT, Inc. (AOMR) filed an 8-K reporting that on March 9, 2026 its Audit Committee approved the dismissal of KPMG LLP as the Company’s independent registered public accounting firm and approved engagement of Deloitte & Touche LLP as the new independent registered public accounting firm for the fiscal year ending December 31, 2026. The filing was signed and dated March 12, 2026.

Key Details

• Dismissal and engagement approved by the Audit Committee on March 9, 2026.
• KPMG’s audit reports for the fiscal years ended December 31, 2025 and December 31, 2024 were unqualified (no adverse opinion or disclaimer) and contained no modifications for uncertainty, scope, or accounting principles.
• The Company reports no “disagreements” or “reportable events” with KPMG during the two most recent fiscal years and through March 9, 2026. A letter from KPMG in response to the required disclosure was filed with the 8-K.
• During the same period (through March 9, 2026), neither the Company nor anyone on its behalf consulted Deloitte on accounting matters that would be reportable under Regulation S‑K.

Why It Matters
A change of independent auditor is material for investors because it affects who examines and issues opinions on the company’s financial statements. In this case, the filing indicates no audit qualifications, disagreements, or reportable events with the outgoing auditor (KPMG), and no prior consultations with the incoming auditor (Deloitte). That reduces immediate red flags, but investors should note the auditor change and watch for Deloitte’s first audit reports for the 2026 fiscal year.