8-K/A

Amplify Energy Corp. (AMPY)

8-K/A 2026-03-13 For: 2026-01-12
View Original
Added on April 08, 2026

UNITED

STATES

SECURITIES

AND EXCHANGE COMMISSION

Washington,

D.C. 20549

FORM 8-K/A

CURRENT REPORT

PURSUANT TO SECTION13 OR 15(d)

OF THE SECURITIESEXCHANGE ACT OF 1934

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

AMPLIFY ENERGY

CORP.

(Exact Name of Registrantas Specified in Charter)

Delaware 001-35512 82-1326219
(State or other jurisdiction of Incorporation or Organization) (Commission File Number) (I.R.S. Employer Identification No.)
500 Dallas Street**, Suite 1700** ****
--- ---
Houston**, Texas** 77002
(Address of Principal Executive Offices) (Zip Code)

Registrant’s telephonenumber, including area code:

(832

) 219-9001

Not Applicable

(Former Name or FormerAddress, 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):

Title of each class TradingSymbol(s) Name ofeach exchange on which registered
CommonStock AMPY NewYork 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 CertifyingAccountant

As previously reported on its current report on Form 8-K filed January 15, 2026 (the “Original Report”), 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, completed a competitive process to select the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026 (“Fiscal 2026”). At the conclusion of this process, on January 12, 2026, the Audit Committee approved the dismissal of Deloitte & Touche LLP (“Deloitte”), effective 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 (together, the “Final Audit Reports”).

This Current Report on Form 8-K/A amends the Original Report to confirm that, upon Deloitte’s issuance of the Final Audit Reports in connection with the Company’s filing of its Annual Report on Form 10-K for the fiscal year ended December 31, 2025, Deloitte completed its engagement. The Final Audit Reports were issued March 9, 2026.

The audit report of Deloitte on the Company’s consolidated financial statements as of and for the years ended December 31, 2025 and 2024 did not contain an adverse opinion or disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope, or accounting principles. The audit report of Deloitte on the Company’s internal control over financial reporting as of December 31, 2025 contained an adverse opinion regarding a material weakness in the Company’s internal control over financial reporting related to the lack of the appropriate control processes and activities to sufficiently mitigate for changes in personnel with the necessary technical and accounting knowledge, experience, and training (the “Material Weakness”).

The Material Weakness was discussed among the Audit Committee and Deloitte. Deloitte has been authorized by the Company to respond fully to any inquiries, including the Material Weakness, by Grant Thornton LLP (“Grant Thornton”), the Company’s independent registered public accounting firm appointed for Fiscal 2026.

During the fiscal years ended December 31, 2025 and 2024, and the subsequent interim period through March 9, 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) other than the Material Weakness.

The Company delivered a copy of this Current Report on Form 8-K/A 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 March 13, 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/A.

Also, as previously reported on the Original Report, on January 12, 2026, the Audit Committee approved the appointment of Grant Thornton as the Company’s independent registered public accounting firm for Fiscal 2026, effective upon the dismissal of Deloitte and the completion of Grant Thornton’s client acceptance procedures. This Current Report on Form 8-K/A amends the Original Report to confirm that the appointment of Grant Thornton as the Company’s independent registered public accounting firm for Fiscal 2026 became effective on March 11, 2026 upon the completion of Grant Thornton’s client acceptance procedures.

During the years ended December 31, 2025 and 2024, and the subsequent interim period through March 11, 2026, neither the Company nor anyone on their behalf consulted with Grant Thornton regarding either (i) the application of accounting principles to a specific transaction, 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<br> U.S. Securities and Exchange Commission, dated March 13, 2026
104 Cover Page Interactive<br> 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: March 13, 2026 AMPLIFY ENERGY CORP.
By: /s/ Daniel Furbee
Name: Daniel Furbee
Title: Chief Executive Officer

Exhibit 16.1

March 13, 2026

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-7561

Dear Sirs/Madams:

We have read Item 4.01 of Amplify Energy Corp.’s Form 8-K/A dated March 13, 2026, and have the following comments:

1. We agree with the statements made in the second sentence of the first paragraph, the first sentence of the fourth paragraph,<br>as well as the second, third, fifth and sixth paragraph.
2. We have no basis on which to agree or disagree with the statements made in the first sentence of the first paragraph, the<br>second sentence of the fourth paragraph or the seventh and eighth paragraph.
--- ---

Yours truly,

/s/ DELOITTE & TOUCHELLP

Houston, Texas