Sphere Entertainment (NYSE: SPHR) changes principal accounting leadership

Rhea-AI Filing Summary

Sphere Entertainment Co. reported that Gregory Brunner, Senior Vice President, Controller and Principal Accounting Officer, resigned on September 22, 2025, effective October 17, 2025. The company states that his resignation is not due to any disagreement with management or the independent auditors over accounting principles, financial disclosures, or internal controls.

Starting October 17, 2025, Robert Langer, Executive Vice President, Chief Financial Officer and Treasurer, will also serve as the interim principal accounting officer until a permanent replacement is named.

Insights

Corporate governance and disclosure analyst

Sphere shifts accounting leadership, framed as non‑dispute driven.

Sphere Entertainment Co. is transitioning its principal accounting officer role following the resignation of Gregory Brunner, effective October 17, 2025. The company explicitly notes that the departure does not stem from disagreements over accounting principles, financial statement disclosure, or internal controls, which helps limit concerns about hidden accounting issues.

Interim responsibility moves to Executive Vice President, Chief Financial Officer and Treasurer Robert Langer, who will serve as principal accounting officer until a successor is appointed. This consolidation of roles centralizes financial oversight in the short term, but the long‑term structure will depend on when and how a permanent replacement is selected, which may be detailed in future disclosures.

8-K Event Classification

Item 5.02 — Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers

1 item

Item 5.02 Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers Governance

Key personnel changes including departures, elections, or appointments of directors and executive officers.

Understanding 8-K Material Events →

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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): September 22, 2025

SPHERE ENTERTAINMENT CO.

(Exact Name of Registrant as Specified in Charter)

Nevada		001-39245		84-3755666
(State or other jurisdiction of incorporation)		(Commission File Number)		(IRS Employer Identification No.)

Two Pennsylvania Plaza, New York, NY		10121
(Address of principal executive offices)		(Zip Code)

Registrant’s telephone number, including area code: (725) 258-0001

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) of the Act:

Title of each class		Trading Symbol(s)		Name of Each Exchange on Which Registered
Class A Common Stock		SPHR		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 5.02 Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers.

On September 22, 2025, Gregory Brunner, Senior Vice President, Controller and Principal Accounting Officer of Sphere Entertainment Co. (the “Company”), resigned effective as of October 17, 2025. Mr. Brunner’s resignation from the Company is not a result of any disagreement with the Company’s independent auditors or any member of management on any matter of accounting principles or practices, financial statement disclosure or internal controls.

Effective as of October 17, 2025, and until such time as a replacement is named, Robert Langer, the Company’s Executive Vice President, Chief Financial Officer and Treasurer, will serve as the Company’s interim principal accounting officer.

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.

Date: September 26, 2025

SPHERE ENTERTAINMENT CO. (Registrant)
By:		/s/ Mark C. Cresitello
Name:		Mark C. Cresitello
Title:		Senior Vice President, Deputy General Counsel and Secretary

FAQ

Why did Sphere Entertainment (SPHR) announce an executive change?

Sphere Entertainment Co. disclosed that Gregory Brunner, its Senior Vice President, Controller and Principal Accounting Officer, resigned on September 22, 2025, effective October 17, 2025.

Did Gregory Brunner resign from SPHR due to an accounting disagreement?

No. The company states that Mr. Brunner’s resignation is not the result of any disagreement with its independent auditors or management on accounting principles, financial statement disclosure, or internal controls.

Who will serve as Sphere Entertainment’s interim principal accounting officer?

Robert Langer, Executive Vice President, Chief Financial Officer and Treasurer, will serve as Sphere Entertainment Co.’s interim principal accounting officer effective October 17, 2025.

How long will Robert Langer hold the interim accounting role at SPHR?

Robert Langer will serve as interim principal accounting officer effective October 17, 2025 and will continue in that role until a replacement is named.

What positions does Robert Langer hold at Sphere Entertainment (SPHR)?

Robert Langer is the company’s Executive Vice President, Chief Financial Officer and Treasurer, and he will additionally act as interim principal accounting officer.

What type of SEC filing did SPHR use for this leadership change?

Sphere Entertainment Co. reported this leadership change in a Form 8-K, which is used to disclose significant current events to investors.