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Mammoth Energy (NASDAQ: TUSK) replaces Deloitte as independent auditor

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

Rhea-AI Filing Summary

Mammoth Energy Services, Inc. has changed its independent auditor. On May 13, 2026, the Audit Committee dismissed Deloitte & Touche LLP as the company’s independent registered public accounting firm and notified Deloitte the same day.

The company states that for the fiscal year ended December 31, 2025 and the interim period through May 13, 2026, there were no disagreements with Deloitte and no reportable events under Item 304 of Regulation S-K. Deloitte’s audit report on the 2025 consolidated financial statements contained no adverse opinion, disclaimer of opinion, or qualifications.

Also on May 13, 2026, the Audit Committee approved the engagement of Carr, Riggs & Ingram, L.L.C. as Mammoth Energy’s new independent registered public accounting firm for the fiscal year ending December 31, 2026 and related interim periods. Deloitte’s confirming letter to the SEC is filed as Exhibit 16.1.

Positive

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Negative

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Insights

Mammoth Energy is replacing Deloitte with a new auditor, while reporting no disputes or adverse opinions.

Mammoth Energy Services has dismissed Deloitte & Touche LLP and engaged Carr, Riggs & Ingram, L.L.C. as its independent registered public accounting firm for the fiscal year ending December 31, 2026. Auditor changes can reflect cost, service or strategic considerations.

The company states there were no disagreements with Deloitte and no reportable events under Item 304 of Regulation S-K, and Deloitte’s audit opinion on the 2025 financial statements was unqualified. Deloitte’s letter, filed as Exhibit 16.1, is intended to confirm agreement with the company’s disclosures.

While an auditor change is notable from a governance perspective, the absence of stated disputes or modified opinions in this disclosure suggests a routine transition. Future annual and interim reports for periods ending on or after December 31, 2026 will reflect the new firm’s audit work.

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 May 13, 2026 Audit Committee approved dismissal of Deloitte & Touche LLP
New auditor effective period Fiscal year ending December 31, 2026 Engagement of Carr, Riggs & Ingram, L.L.C.
Most recent audited year Year ended December 31, 2025 Deloitte audit opinion unqualified and not modified
Prior year for consultation check Year ended December 31, 2024 Company reports no consultations with CRI on accounting or audit issues
Deloitte response letter date May 15, 2026 Filed as Exhibit 16.1 to confirm agreement with disclosures
independent registered public accounting firm financial
"approved the dismissal of Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered public accounting firm"
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.
reportable events regulatory
"there were no “reportable events” as defined in Item 304(a)(1)(v) of Regulation S-K"
Item 304(a)(1)(v) of Regulation S-K regulatory
"no “reportable events” as defined in Item 304(a)(1)(v) of Regulation S-K"
Audit Committee financial
"the Audit Committee of the Board of Directors (the “Audit Committee”) of Mammoth Energy Services, Inc."
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.
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.
0001679268FALSE00016792682025-03-072025-03-07



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): May 13, 2026
 
Mammoth Energy Services, Inc.

(Exact name of registrant as specified in its charter)

001-37917
(Commission File No.)
Delaware32-0498321
(State or other jurisdiction of incorporation or organization)(I.R.S. Employer Identification No.)
14201 Caliber Drive,Suite 300
Oklahoma City,Oklahoma(405)608-600773134
(Address of principal executive offices)(Registrant’s telephone number, including area code)(Zip Code)
______________________________

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 classTrading Symbol(s)Name of each exchange on which registered
Common StockTUSKThe Nasdaq Stock Market LLC
NASDAQ Global Select Market

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§232.405 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(s) of the Exchange Act.  ¨






Item 4.01 Changes in Registrant’s Certifying Accountant.

On May 13, 2026, the Audit Committee of the Board of Directors (the “Audit Committee”) of Mammoth Energy Services, Inc. (the “Company”) approved the dismissal of Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered public accounting firm. The Company informed Deloitte of their dismissal on May 13, 2026.

During the Company’s most recent fiscal year ended December 31, 2025 and during the subsequent interim period from January 1, 2026 through May 13, 2026, (i) there were no disagreements with Deloitte on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures that, if not resolved to Deloitte’s satisfaction, would have caused Deloitte to make reference to the subject matter of the disagreement in connection with its reports and (ii) there were no “reportable events” as defined in Item 304(a)(1)(v) of Regulation S-K.

The audit report of Deloitte on the consolidated financial statements of the Company for the most recent fiscal year ended December 31, 2025 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.

In accordance with Item 304(a)(3) of Regulation S-K, the Company provided Deloitte with a copy of this Current Report on Form 8-K prior to its filing with the Securities and Exchange Commission (“SEC”) and requested that Deloitte furnish it with a letter addressed to the SEC stating whether it agrees with the above statements in this Item 4.01. A copy of Deloitte’s letter, dated May 15, 2026, is filed as Exhibit 16.1 to this Current Report on Form 8-K.

Also on May 13, 2026, the Audit Committee approved the engagement of Carr, Riggs & Ingram, L.L.C. (“CRI”) as its new independent registered public accounting firm. CRI's appointment will be for the Company’s fiscal year ending December 31, 2026, and related interim periods.

During the Company’s two most recent fiscal years ended December 31, 2025 and December 31, 2024, and for the subsequent interim period through May 13, 2026, neither the Company nor anyone on its behalf consulted CRI 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 consolidated financial statements of the Company, in connection with which neither a written report nor oral advice was provided to the Company that was an important factor considered by the Company in reaching a decision as to the 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 or a reportable event as described in Item 304(a)(1)(v) of Regulation S-K.

Item 9.01 Financial Statements and Exhibits.

Exhibit NumberDescription
16.1
Letter of Deloitte & Touche LLP dated May 15, 2026.
104Cover Page Interactive Data File - the cover page XBRL tags are embedded within the Inline XBRL document.





Signature

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 thereunto duly authorized.
MAMMOTH ENERGY SERVICES, INC.
Date:May 15, 2026By:/s/ Mark Layton
Mark Layton
Chief Financial Officer and Secretary






FAQ

What auditor change did Mammoth Energy Services (TUSK) disclose in this 8-K?

Mammoth Energy Services disclosed that its Audit Committee dismissed Deloitte & Touche LLP as independent registered public accounting firm on May 13, 2026, and approved Carr, Riggs & Ingram, L.L.C. as its new auditor for the fiscal year ending December 31, 2026.

Were there any disagreements between Mammoth Energy (TUSK) and Deloitte before the auditor change?

The company states there were no disagreements with Deloitte on accounting principles, financial statement disclosure, or audit scope during 2025 and through May 13, 2026, and no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.

What did Deloitte’s audit opinion on Mammoth Energy’s 2025 financials say?

Deloitte’s audit report on Mammoth Energy’s consolidated financial statements for the year ended December 31, 2025 did not contain an adverse opinion or disclaimer of opinion and was not qualified or modified regarding uncertainty, audit scope, or accounting principles.

When will Carr, Riggs & Ingram begin auditing Mammoth Energy (TUSK)?

Carr, Riggs & Ingram, L.L.C. has been engaged as Mammoth Energy’s independent registered public accounting firm for the fiscal year ending December 31, 2026 and related interim periods, meaning its work will cover 2026 financial reporting going forward.

Did Mammoth Energy or its advisors consult Carr, Riggs & Ingram before this engagement?

The company states that during its two most recent fiscal years ended December 31, 2025 and 2024, and through May 13, 2026, it did not consult Carr, Riggs & Ingram on accounting principles, audit opinions, disagreements, or reportable events described in Item 304 of Regulation S-K.

What exhibits are included with Mammoth Energy’s auditor change 8-K?

The filing includes Exhibit 16.1, a letter from Deloitte & Touche LLP dated May 15, 2026, and Exhibit 104, the cover page interactive data file with Inline XBRL tags embedded, supporting the 8-K presentation.

Filing Exhibits & Attachments

4 documents