{"filing":{"accession_number":"0001104659-26-079393","cik":"0001282648","ticker":"BATL","company_name":"BATTALION OIL CORP","form":"8-K","filing_date":"2026-06-30","report_date":null,"primary_document":"batl-20260624x8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1282648/000110465926079393/batl-20260624x8k.htm"},"events":[{"id":15003,"run_id":13384,"accession_number":"0001104659-26-079393","anchor_item_number":"4.01","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"summary":"This is a clear auditor change disclosure under Item 4.01. The Company dismissed Deloitte \u0026 Touche LLP on June 24, 2026, following a competitive selection process, and appointed BDO USA, P.C. as the new independent registered public accounting firm on June 30, 2026. The filing explicitly states there were no disagreements or reportable events with the prior auditor, indicating a routine transition rather than a dispute-driven change. Auditor changes are material events affecting investor confidence in financial reporting oversight.","company_name":"BATTALION OIL CORP","ticker":"BATL","filing_date":"2026-06-30","form":"8-K","submitted_at":null,"items":[{"id":12600,"accession_number":"0001104659-26-079393","item_number":"4.01","item_title":null,"event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"reasoning":"This is a clear auditor change disclosure under Item 4.01. The Company dismissed Deloitte \u0026 Touche LLP on June 24, 2026, following a competitive selection process, and appointed BDO USA, P.C. as the new independent registered public accounting firm on June 30, 2026. The filing explicitly states there were no disagreements or reportable events with the prior auditor, indicating a routine transition rather than a dispute-driven change. Auditor changes are material events affecting investor confidence in financial reporting oversight.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-01T02:18:03.193880+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":12600,"accession_number":"0001104659-26-079393","item_number":"4.01","item_title":null,"event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"reasoning":"This is a clear auditor change disclosure under Item 4.01. The Company dismissed Deloitte \u0026 Touche LLP on June 24, 2026, following a competitive selection process, and appointed BDO USA, P.C. as the new independent registered public accounting firm on June 30, 2026. The filing explicitly states there were no disagreements or reportable events with the prior auditor, indicating a routine transition rather than a dispute-driven change. Auditor changes are material events affecting investor confidence in financial reporting oversight.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-01T02:18:03.193880+00:00","company_name":"BATTALION OIL CORP","ticker":"BATL","filing_date":"2026-06-30"}]}