Item 4.01. Changes in Registrant's Certifying Accountant
(a) Dismissal of Previous Independent Registered Public Accounting Firm
The Audit Committee of the Board of Directors (the "Audit Committee") of
SandRidge Energy, Inc. (the "Company") has directed a process of review to
select a firm as the Company's independent registered public accounting firm for
the fiscal year ending December 31, 2023. On April 24, 2023, the Audit Committee
dismissed Moss Adams LLP ("Moss Adams") as the Company's independent registered
public accounting firm to be effective on the later of May 6, 2023 or the date
of the filing of the Company's quarterly report on Form 10-Q for the period
ended March 31, 2023 (the "Effective Date").
The report of Moss Adams on the financial statements for the fiscal year ended
December 31, 2022 contained no adverse opinions or disclaimers of opinions and
were not qualified or modified as to uncertainty, audit scope, or accounting
principles.
During the fiscal year ended December 31, 2022 and through April 24, 2023, there
were (i) no disagreements between the Company and Moss Adams on any matter of
accounting principles or practices, financial statement disclosure or auditing
scope or procedure, which disagreements, if not resolved to the satisfaction of
Moss Adams would have caused Moss Adams to make reference to the subject matter
of the disagreement in Moss Adams' report on the Company's consolidated
financial statements for such year, and (ii) no "reportable events" as that term
is defined in Item 304(a)(1)(v) of Regulation S-K.
The Company provided Moss Adams with a copy of the disclosures it is making in
this Current Report on Form 8-K (the "Report") prior to the time the Report was
filed with the Securities and Exchange Commission (the "SEC"). The Company
requested that Moss Adams furnish a letter addressed to the SEC stating whether
or not it agrees with the statements made herein. A copy of Moss Adams' letter,
dated April 27, 2023, is attached hereto as Exhibit 16.1.
(b) Engagement of New Independent Registered Public Accounting Firm
On April 24, 2023, the Audit Committee appointed Grant Thornton LLP ("Grant
Thornton") as the Company's independent registered public accounting firm for
the fiscal year ending December 31, 2023. During the fiscal years ended
December 31, 2022 and 2021, and through April 24, 2023, neither the Company nor
anyone acting on its behalf has consulted with Grant Thornton on any of the
matters or events set forth in Item 304(a)(2)(i) or 304(a)(2)(ii) of Regulation
S-K.
Item 9.01. Financial Statements and Exhibits.
d) Exhibits.
Exhibit No. Description
16.1 Letter of Moss Adams LLP dated April 27, 2023 to the SEC
regarding statements included in this Form 8-K.
104 Cover Page Interactive Data File (embedded within the Inline XBRL
document)
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