Sable Offshore Corp.
07/13/2026 | Press release | Distributed by Public on 07/13/2026 15:23
Change in Certifying Accountants (Form 8-K)
Item 4.01 Changes in Registrant's Certifying Accountant.
On July 10, 2026, Sable Offshore Corp., ("the "Company") was notified by Ham, Langston and Brezina, LLP ("HL&B"), the Company's independent registered public accounting firm, that HL&B completed a transaction pursuant to which, among other things, CohnReznick LLP ("CohnReznick") acquired certain assets of HL&B. As a result of this transaction, on July 10, 2026, HL&B resigned as the Company's independent registered public accounting firm and, with the approval of the Audit Committee of the Company's Board of Directors, CohnReznick was engaged as the Company's new independent registered public accounting firm for the fiscal year ending December 31, 2026.
The audit reports of HL&B on the Company's consolidated financial statements as of December 31, 2025 and 2024, for the year ended December 31, 2025 (Successor), the period from February 14, 2024 to December 31, 2024 (Successor), the period from January 1, 2024 to February 13, 2024 (Predecessor) and the year ended December 31, 2023 (Predecessor), did not contain an adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles, except that such reports contained an explanatory paragraph regarding the Company's ability to continue as a going concern.
During the years ended December 31, 2025 and 2024, and the subsequent interim period through July 10, 2026, there were no (a) disagreements within the meaning of Item 304(a)(1)(iv) of Regulation S-K with HL&B on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to HL&B's satisfaction, would have caused HL&B to make reference to the subject matter of the disagreement in connection with HL&B's reports on the Company's financial statements, or (b) reportable events requiring disclosure pursuant to Item 304(a)(1)(v) of Regulation S-K.
During the years ended December 31, 2025 and 2024, and the subsequent interim period through July 10, 2026, neither the Company, nor anyone on its behalf, consulted with CohnReznick regarding either: (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 neither a written report nor oral advice was provided to the Company that CohnReznick 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 to that item, or a "reportable event," as described in Item 304(a)(1)(v) of Regulation S-K.
The Company provided HL&B with a copy of the disclosures the Company is making in this Current Report on Form 8-K and requested that HL&B furnish the Company with a letter addressed to the Securities and Exchange Commission (the "Commission") stating whether or not it agrees with the above statements. A copy of HL&B's letter to the Commission, dated July 10, 2026, is filed as Exhibit 16.1 to this Form 8-K and is incorporated herein by reference.
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