Company: BSM
Filing Date: 2025-02-28
Form Type: 8-K
Source: 0001628280-25-009100
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Company: Black Stone Minerals, L.P.
Filing Date: 2025-02-28
Form: 8-K
Item: Item 4.01
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Item 4.01 Changes in Registrant’s Certifying Accountant.

(a) On February 26, 2025, the Audit Committee of the Board of Directors of Black Stone Minerals GP, L. L. C., the general partner of Black Stone Minerals, L. P. (the “ Company”), chose not to renew the engagement of Ernst & Young LLP (“ Ernst & Young”) as the Company’s independent registered public accounting firm, effective as of February 26, and notified Ernst & Young that it was dismissed as the Company’s independent registered public accounting firm.

The audit reports of Ernst & Young on the Company’s consolidated financial statements as of and for the years ended December 31, 2024, and December 31, 2023, did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles. During the fiscal years ended December 31, 2024, and December 31, 2023, and through February 25, 2025, there were no (a) disagreements (as that term is used in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K) with Ernst & Young on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which, if not resolved to the satisfaction of Ernst & Young, would have caused it to make reference to the subject matter in their reports; or (b) reportable events (as described in Item 304(a)(1)(v) of Regulation S-K).

The Company provided Ernst & Young with a copy of the foregoing disclosures on this Current Report on Form 8-K and requested that Ernst & Young furnish the Company with a letter addressed to the United States Securities and Exchange Commission (the “ Commission”) stating whether it agrees with the above statements, and if not, stating the respects in which it does not agree. A copy of that letter, dated February 28, 2025, is filed as Exhibit 16.1 to this Current Report on Form 8-K.

(b) On February 26, 2025, the Audit Committee approved the appointment of Deloitte & Touche LLP (“ Deloitte”) as the Company’s independent registered public accounting firm beginning with the Company’s fiscal quarter ending March 31, 2025, effective immediately. During the years ended December 31, 2024, and December 31, 2023, and through