{"filing":{"accession_number":"0001193125-26-380348","cik":"0000866829","ticker":"HLX","company_name":"HORNBECK OFFSHORE SERVICES, INC.","form":"8-K","filing_date":"2026-09-02","report_date":"2026-09-02","primary_document":"d466077d8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/866829/000119312526380348/d466077d8k.htm"},"events":[{"id":31356,"run_id":28765,"accession_number":"0001193125-26-380348","anchor_item_number":"4.01","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"summary":"This Item 4.01 discloses the dismissal of KPMG LLP as the independent registered public accounting firm effective September 2, 2026, and the concurrent appointment of Ernst \u0026 Young LLP as the successor auditor. The filing explicitly states there were no disagreements with KPMG on accounting principles, practices, or auditing scope, and no reportable events, indicating a routine auditor transition likely related to the Merger referenced in the text. Auditor changes are material governance events affecting investor confidence in financial reporting oversight.","company_name":"HORNBECK OFFSHORE SERVICES, INC.","ticker":"HLX","filing_date":"2026-09-02","form":"8-K","submitted_at":null,"items":[{"id":34208,"accession_number":"0001193125-26-380348","item_number":"4.01","item_title":null,"event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"reasoning":"This Item 4.01 discloses the dismissal of KPMG LLP as the independent registered public accounting firm effective September 2, 2026, and the concurrent appointment of Ernst \u0026 Young LLP as the successor auditor. The filing explicitly states there were no disagreements with KPMG on accounting principles, practices, or auditing scope, and no reportable events, indicating a routine auditor transition likely related to the Merger referenced in the text. Auditor changes are material governance events affecting investor confidence in financial reporting oversight.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-02T20:44:54.026945+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":34208,"accession_number":"0001193125-26-380348","item_number":"4.01","item_title":null,"event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"reasoning":"This Item 4.01 discloses the dismissal of KPMG LLP as the independent registered public accounting firm effective September 2, 2026, and the concurrent appointment of Ernst \u0026 Young LLP as the successor auditor. The filing explicitly states there were no disagreements with KPMG on accounting principles, practices, or auditing scope, and no reportable events, indicating a routine auditor transition likely related to the Merger referenced in the text. Auditor changes are material governance events affecting investor confidence in financial reporting oversight.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-02T20:44:54.026945+00:00","company_name":"HORNBECK OFFSHORE SERVICES, INC.","ticker":"HLX","filing_date":"2026-09-02"}]}