Amplify Energy (NYSE: AMPY) names Grant Thornton as new auditor for 2026

Rhea-AI Filing Summary

Amplify Energy Corp. is changing its independent auditor after a competitive selection process. The Audit Committee decided that, after Deloitte & Touche LLP completes the audit of the company’s December 31, 2025 financial statements and internal controls, Deloitte will be dismissed and Grant Thornton LLP will become the new independent registered public accounting firm for the fiscal year ending December 31, 2026.

Deloitte’s audit reports on the company’s 2024 and 2023 financial statements contained no adverse opinions, disclaimers, or qualifications. The company reports there were no disagreements or reportable events with Deloitte during those years or through January 12, 2026. Deloitte sent a letter dated January 15, 2026 to the SEC confirming its agreement with these disclosures. The company also states it did not consult Grant Thornton on accounting or auditing matters prior to this appointment.

Insights

Audit and governance analyst

Auditor change follows a competitive review, with no reported disputes.

Amplify Energy Corp. is transitioning its audit engagement from Deloitte & Touche LLP to Grant Thornton LLP for the year ending December 31, 2026, after a competitive selection by the Audit Committee. Deloitte will complete the audit of the 2025 financial statements and internal control over financial reporting before the change becomes effective.

The company states that Deloitte’s reports on 2023 and 2024 contained no adverse opinions or qualifications, and that there were no disagreements or reportable events through January 12, 2026. Deloitte’s letter dated January 15, 2026 confirms its agreement with these statements, which reduces concern about unresolved accounting issues around the transition.

The company also notes it did not consult Grant Thornton on specific accounting treatments or expected audit opinions in 2023, 2024, or the interim periods. Subsequent periodic reports for the 2026 fiscal year will reflect Grant Thornton’s first full-year audit, which may be a useful reference point for any new audit-related observations they disclose.

0001533924false00015339242026-01-122026-01-12

​

​

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

​

FORM 8-K

​

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(d)

OF THE SECURITIES EXCHANGE ACT OF 1934

​

Date of report (Date of earliest event reported): January 12, 2026

​

AMPLIFY ENERGY CORP.

(Exact Name of Registrant as Specified in Charter)

​

​

​	​	​	​	​
Delaware	​ ​ ​	001-35512	​ ​ ​	82-1326219
(State or other jurisdiction of	​	(Commission	​	(I.R.S. Employer
Incorporation or Organization)	​	File Number)	​	Identification No.)

​

​

​	​
500 Dallas Street, Suite 1700	​
Houston, Texas	77002
(Address of Principal Executive Offices)	(Zip Code)

​

Registrant’s telephone number, including area code: (832) 219-9001

​

Not Applicable

(Former Name or Former Address, if Changed Since Last Report)

​

​

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

​

☐Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

​

☐Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

​

☐Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

​

☐Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

​

Securities Registered Pursuant to Section 12(b):

​

​	​	​	​	​
​	​ ​ ​	Trading	​ ​ ​	Name of each exchange
Title of each class	​	Symbol(s)	​	on which registered
Common Stock	​	AMPY	​	New York Stock Exchange

​

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

​

Emerging growth company ☐

​

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

​

​

Item 4.01 Changes in Registrant’s Certifying Accountant

The Audit Committee (the “Audit Committee”) of the Board of Directors of Amplify Energy Corp. (the “Company”), with the assistance of the Company’s management, recently completed a competitive process to select the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026 (“Fiscal 2026”). The Audit Committee invited multiple firms to participate in this process. At the conclusion of this process, on January 12, 2026, the Audit Committee approved the dismissal of Deloitte & Touche LLP (“Deloitte”), who is currently serving as the Company’s independent auditors, upon completion of their audit of the Company’s consolidated financial statements as of and for the year ended December 31, 2025 and the effectiveness of internal control over financial reporting as of December 31, 2025, and the issuance of their reports thereon.

The audit reports of Deloitte on the Company’s consolidated financial statements as of and for the years ended December 31, 2024 and 2023 did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles.

During the fiscal years ended December 31, 2024 and 2023, and the subsequent interim periods through January 12, 2026 there were no: (1) disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) with Deloitte on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of Deloitte would have caused Deloitte to make reference thereto in its reports on the consolidated financial statements for such years, or (2) reportable events (as described in Item 304 (a)(1)(v) of Regulation S-K).

The Company delivered a copy of this Current Report on Form 8-K to Deloitte prior to filing with the U.S. Securities and Exchange Commission (“SEC”) and requested that Deloitte provide the Company with a letter addressed to the SEC stating whether or not it agrees with the statements made in response to this Item and, if not, stating the respects in which it does not agree. Deloitte responded with a letter dated January 15, 2026, stating that Deloitte agrees with the statements set forth above, a copy of which is filed as Exhibit 16.1 to this Current Report on Form 8-K.

Also on January 12, 2026, the Audit Committee approved the appointment of Grant Thornton LLP (“Grant Thornton”) as the Company’s independent registered public accounting firm for Fiscal 2026, which will be effective upon the dismissal of Deloitte and the completion of Grant Thornton’s client acceptance procedures.  

During the years ended December 31, 2024 and 2023, and the subsequent interim periods through January 12, 2026, neither the Company nor anyone on its behalf consulted with Grant Thornton, regarding either (i) the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, and neither a written report nor oral advice was provided to the Company that Grant Thornton concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue or (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).

​

Item 9.01.     Financial Statements and Exhibits.

​

(d) Exhibits.

​

​	​	​
Exhibit Number	​ ​ ​	Description
16.1	​	Letter from Deloitte to the U.S. Securities and Exchange Commission, dated January 15, 2026
​	​	​
104	​	Cover Page Interactive Data File (embedded within the Inline XBRL document).

​

​

​

​

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

​

​	​	​
Dated: January 15, 2026	AMPLIFY ENERGY CORP.
​	​
​	By:	/s/ Daniel Furbee
​	​	Name: Daniel Furbee
​	​	Title:   Chief Executive Officer

​

​

​

FAQ

What auditor change did Amplify Energy (AMPY) disclose?

Amplify Energy’s Audit Committee approved the dismissal of Deloitte & Touche LLP after Deloitte completes the audit of the December 31, 2025 financial statements and internal controls. The company approved the appointment of Grant Thornton LLP as independent registered public accounting firm for the fiscal year ending December 31, 2026, subject to completion of Grant Thornton’s client acceptance procedures.

Did Deloitte issue any adverse opinions on Amplify Energy (AMPY) in recent years?

No. The company states that Deloitte’s audit reports on Amplify Energy’s consolidated financial statements for the years ended December 31, 2024 and December 31, 2023 did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles.

Were there any disagreements between Amplify Energy (AMPY) and Deloitte?

The company reports that during the years ended December 31, 2024 and December 31, 2023, and the subsequent interim periods through January 12, 2026, there were no disagreements with Deloitte on accounting principles, financial statement disclosure, or auditing scope or procedures, and no reportable events as defined under Regulation S-K.

Did Deloitte agree with Amplify Energy’s description of the auditor change?

Amplify Energy states it provided Deloitte with a copy of the disclosure and asked for a confirming letter. Deloitte responded with a letter dated January 15, 2026, stating it agrees with the company’s statements about the auditor relationship and change. This letter is filed as Exhibit 16.1.

Did Amplify Energy (AMPY) consult Grant Thornton before appointing it auditor?

The company states that during the years ended December 31, 2024 and December 31, 2023, and the subsequent interim periods through January 12, 2026, neither Amplify Energy nor anyone on its behalf consulted with Grant Thornton LLP on the application of accounting principles to a specific transaction, on the type of audit opinion that might be issued, or on any matter involving disagreements or reportable events.

When will Grant Thornton’s role as Amplify Energy’s auditor become effective?

The appointment of Grant Thornton LLP as Amplify Energy’s independent registered public accounting firm for the fiscal year ending December 31, 2026 will become effective upon Deloitte’s dismissal after completing the 2025 audit and after Grant Thornton completes its client acceptance procedures.