Company: BSM
Filing Date: 2025-04-30
Form Type: DEF 14A
Source: 0001193125-25-107202
Chunk: 65

Company: Black Stone Minerals, L.P.
Filing Date: 2025-04-30
Form: DEF 14A
Chunk 65
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 26, 2025, the Audit Committee of the Board chose not to renew the engagement of Ernst & Young as the Partnership’s independent registered public accounting firm, effective as of February 26, and notified Ernst & Young that it was dismissed as the Partnership’s independent registered public accounting firm.

The audit reports of Ernst & Young on the Partnership’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 Partnership previously provided Ernst & Young with a copy of the foregoing disclosures and requested and received a letter from Ernst & Young addressed to the SEC dated February 28, 2025, which was filed as Exhibit 16.1 to our Current Report on Form 8-K filed with the SEC on February 28, 2025, stating whether it agrees with such disclosures, and, if not, stating the respects in which it does not agree.

Appointment of Deloitte

Effective February 26, 2025, the Audit Committee approved the appointment of Deloitte as the Partnership’s independent registered public accounting firm for the fiscal year ending December 31, 2025.**

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During the years ended December 31, 2024, and December 31, 2023, and through February 25, 2025, the Partnership did not consult with Deloitte with respect to (a) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might have been rendered on the Partnership’s consolidated financial statements; or (b) any matters that were either the subject of a