Hornbeck Offshore Services, Inc. has dismissed KPMG LLP as its independent registered public accounting firm, effective September 2, 2026. The company’s board of directors’ audit committee approved the dismissal on that same date. The filing states that KPMG’s audit reports on the company’s consolidated financial statements for the years ended December 31, 2025 and 2024 did not contain an adverse opinion, disclaimer of opinion, or any qualifications regarding uncertainty, audit scope, or accounting principles.
The company also disclosed that during the fiscal years ended December 31, 2025 and 2024 and the interim period through September 2, 2026, there were no disagreements with KPMG on matters of accounting principles, financial statement disclosure, or auditing procedures that would have required reference in the firm’s reports. Additionally, there were no reportable events during this timeframe.
In connection with the dismissal, Hornbeck Offshore Services has appointed Ernst & Young LLP (EY) as its new independent registered public accounting firm. The filing notes that neither the company nor its representatives consulted with EY regarding accounting principles or audit opinions during the years ended December 31, 2025 and 2024, or the interim period through September 2, 2026. A copy of KPMG’s letter dated September 2, 2026, addressed to the U.S. Securities and Exchange Commission, is filed as Exhibit 16.1 to this report.
