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Battalion Oil (BATL) replaces Deloitte with BDO as independent auditor

Filing Impact
(Moderate)
Filing Sentiment
(Neutral)
Form Type
8-K

Rhea-AI Filing Summary

Battalion Oil Corporation changed its external auditor in mid-2026. On June 24, 2026, the company dismissed Deloitte & Touche LLP as its independent registered public accounting firm after a competitive selection process approved by the Audit Committee.

Deloitte’s reports on the company’s financial statements for the years ended December 31, 2025 and 2024 contained no adverse opinions, disclaimers, or qualifications, and there were no disagreements or reportable events through June 24, 2026. On June 30, 2026, the Audit Committee approved, and BDO USA, P.C. accepted, appointment as the new independent registered public accounting firm for the fiscal year ending December 31, 2026.

Positive

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Negative

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Insights

Auditor change appears routine, with no issues reported.

Battalion Oil Corporation replaced Deloitte & Touche LLP with BDO USA, P.C. as independent auditor for the fiscal year ending December 31, 2026. The change followed a competitive selection process overseen and approved by the Audit Committee.

The company reports that Deloitte’s opinions on the 2024 and 2025 financial statements had no adverse or qualified language and that there were no disagreements or reportable events through June 24, 2026. This language signals a standard transition rather than one driven by disclosed accounting disputes.

Investors may focus on BDO’s first audit of the 2026 results for any changes in disclosure style or emphasis. Subsequent annual and quarterly reports will show how the new auditor approaches estimates, internal control reporting, and any updates to accounting judgments.

Item 4.01 Changes in Registrant's Certifying Accountant Governance
The company changed its independent auditing firm, which may involve disagreements on accounting matters.
Item 9.01 Financial Statements and Exhibits Exhibits
Financial statements, pro forma financial information, and exhibit attachments filed with this report.
Auditor dismissal date June 24, 2026 Date Deloitte was dismissed as independent auditor
New auditor appointment date June 30, 2026 Date BDO was approved and accepted engagement
Fiscal years audited by Deloitte 2025 and 2024 Years with Deloitte reports lacking adverse or qualified opinions
New audit period for BDO Fiscal year 2026 BDO engaged for year ending December 31, 2026
Exhibit 16.1 date June 30, 2026 Date of Deloitte’s letter filed as Exhibit 16.1
independent registered public accounting firm financial
"dismissed Deloitte as the independent registered public accounting firm of the Company"
An independent registered public accounting firm is an outside accounting company officially registered with the government regulator to examine and report on a public company's financial records and controls. Investors treat its reports like an impartial inspector’s certificate — they add credibility to financial statements, help spot errors or misleading claims, and reduce the risk that shareholders are relying on unchecked or biased numbers.
Audit Committee financial
"following a competitive selection process conducted by the Audit Committee of the Board"
A company's audit committee is a small group of board members who act like independent inspectors for the firm's finances, overseeing how financial reports are prepared, monitoring internal controls, and managing the relationship with external auditors. Investors care because a strong audit committee reduces the risk of accounting errors, fraud, or misleading statements, making financial statements more trustworthy and helping protect shareholder value.
reportable events regulatory
"no reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K)"
Reportable events are significant incidents or changes a company is legally required to disclose to regulators and the public, such as major safety problems, legal actions, financial irregularities, or management changes. They matter to investors because these events can alter a company’s risk profile or future performance, much like a dashboard warning light signals a problem that could affect a car’s safety or reliability. Timely disclosure helps investors make informed decisions and maintain market fairness.
disagreements regulatory
"no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and related instructions)"
Emerging growth company regulatory
"Emerging growth company ◻ ◻"
An emerging growth company is a recently public or smaller public firm that qualifies for temporary, lighter regulatory and disclosure rules to reduce the cost and effort of being public. For investors, it means the company may provide less historical financial detail and face fewer reporting requirements than larger firms, so it can grow more quickly but also carries higher uncertainty—like buying a promising early-stage product with fewer user reviews.
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Understanding 8-K Material Events →
0001282648false00012826482026-06-242026-06-24

 

 

 

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

​

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or Section 15(d) of the Securities Exchange Act of 1934

 

Date of Report (Date of earliest event reported): June 24, 2026 

 

Battalion Oil Corporation

(Exact name of registrant as specified in its charter)

  

Delaware

 

001-35467

 

20-0700684

(State or other jurisdiction
of incorporation)

 

(Commission File Number)

 

(IRS Employer
Identification No.)

​

​

820 Gessner Road
Suite 1100
Houston, Texas

 

77024

(Address of principal executive offices)

 

(Zip Code)

 

Registrant’s telephone number, including area code: (832) 538-0300

​

(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:

 

◻    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) of the Act:

 

Title of each class

 

Trading Symbol

 

Name of each exchange on which registered

Common Stock par value $0.0001

 

BATL

 

NYSE American

 

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.

(a) Dismissal of Independent Registered Public Accounting Firm

On June 24, 2026, Battalion Oil Corporation (the “Company”) notified Deloitte & Touche LLP (“Deloitte”) that, following a competitive selection process conducted by the Audit Committee of the Board of Directors (the “Audit Committee”), the Company had dismissed Deloitte as the independent registered public accounting firm of the Company. The Audit Committee approved the dismissal.

The auditors’ reports of Deloitte regarding the Company’s financial statements for the fiscal years ended December 31, 2025 and 2024 did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.

During the fiscal years ended December 31, 2025 and 2024, and during the subsequent interim period from January 1, 2026 through June 24, 2026, there were (a) no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and 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 it to make reference to the subject matter of such disagreement in its reports and (b) no reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K).

The Company provided Deloitte a copy of the above disclosures and requested Deloitte to furnish a letter to the Company addressed to the Securities and Exchange Commission stating whether or not Deloitte agrees with the statements made herein. The response of Deloitte is attached as Exhibit 16.1 to this Current Report on Form 8-K.

(b) Appointment of New Independent Registered Public Accounting Firm

On June 30, 2026, the Audit Committee approved the engagement of BDO USA, P.C. (“BDO”) as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2026, which appointment BDO has accepted.

During the fiscal years ended December 31, 2025 and 2024 and during the subsequent interim period from January 1, 2026 through June 30, 2026, neither the Company nor anyone on its behalf consulted with BDO regarding (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, and no written report or oral advice was provided to the Company that BDO concluded was an important factor considered by the Company in reaching a decision as to an 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 related instructions), or a reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K). The Company did not have any disagreements with Deloitte and therefore did not discuss any past disagreements with BDO.

Item 9.01

Financial Statements and Exhibits.

(d)Exhibits. The following exhibits are furnished as part of this Current Report on Form 8-K:

Exhibit No.

 

Description

 

 

 

16.1 

​

Letter from Deloitte & Touche LLP, dated June 30, 2026.

104 

​

Cover Page Interactive Data File (embedded within the Inline XBRL document).

​

2

SIGNATURE

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

 

BATTALION OIL CORPORATION

 

 

 

 

 

June 30, 2026

By:

/s/ Matthew B. Steele

 

Name:

Matthew B. Steele

 

Title:

Chief Executive Officer

​

​

​

3

Source: View Original Filing on SEC EDGAR

FAQ

What auditor change did Battalion Oil (BATL) disclose in this 8-K?

Battalion Oil Corporation dismissed Deloitte & Touche LLP as its independent registered public accounting firm on June 24, 2026 and, on June 30, 2026, appointed BDO USA, P.C. as its new independent registered public accounting firm for the 2026 fiscal year.

Did Battalion Oil (BATL) report any disagreements with Deloitte?

The company states there were no disagreements with Deloitte on accounting principles, financial statement disclosure, or audit procedures, and no reportable events, during the fiscal years 2024 and 2025 and the interim period through June 24, 2026, based on Item 304 definitions.

How did Deloitte’s prior opinions on Battalion Oil’s financials read?

Deloitte’s audit reports on Battalion Oil’s financial statements for the years ended December 31, 2025 and 2024 contained no adverse opinion, no disclaimer of opinion, and were not qualified or modified regarding uncertainty, audit scope, or accounting principles, according to the company’s disclosure.

What is BDO’s role for Battalion Oil (BATL) going forward?

BDO USA, P.C. has been engaged as Battalion Oil’s independent registered public accounting firm for the fiscal year ending December 31, 2026. The company notes it had not previously consulted BDO on accounting principles, audit opinions, or reportable events before this engagement.

Did Battalion Oil consult BDO before appointing it as auditor?

The company reports that, during 2024, 2025, and through June 30, 2026, it did not consult BDO on applying accounting principles, potential audit opinions, or any subject that constituted a disagreement or reportable event under Item 304(a)(1) of Regulation S-K.

Filing Exhibits & Attachments

5 documents

Other Documents