# EDGAR Filing Document

**Accession Number:** 0001694617
**File Stem:** 0001185185-23-000303
**Filing Date:** 2023-3
**Character Count:** 4547
**Document Hash:** e32c0034fcad736090312c2d38a85c59
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001185185-23-000303.hdr.sgml**: 20230331

**ACCESSION NUMBER**: 0001185185-23-000303

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 13

**CONFORMED PERIOD OF REPORT**: 20230331

**ITEM INFORMATION**: Changes in Registrant's Certifying Accountant

**FILED AS OF DATE**: 20230331

**DATE AS OF CHANGE**: 20230331

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Royale Energy, Inc.
- **CENTRAL INDEX KEY:** 0001694617
- **STANDARD INDUSTRIAL CLASSIFICATION:** CRUDE PETROLEUM & NATURAL GAS [1311]
- **IRS NUMBER:** 814596368
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 000-55912
- **FILM NUMBER:** 23788406

**BUSINESS ADDRESS:**
- **STREET 1:** 1530 HILTON HEAD RD
- **CITY:** EL CAJON
- **STATE:** CA
- **ZIP:** 92019
- **BUSINESS PHONE:** (619) 881-2800

**MAIL ADDRESS:**
- **STREET 1:** 1530 HILTON HEAD RD
- **CITY:** EL CAJON
- **STATE:** CA
- **ZIP:** 92019

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Royale Energy Holdings, Inc.
- **DATE OF NAME CHANGE:** 20170112

?xml version="1.0" encoding="ASCII"? royaleinc20230331_8k.htm

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**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**WASHINGTON, DC 20549**

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**FORM 8-K**

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**CURRENT REPORT**

**Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934**

**Date of report (Date of earliest event reported): March 31, 2023** 

<u>**Royale Energy, Inc.**</u>

**(Exact Name of Registrant as Specified in Charter)**

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| | | |
|:---|:---|:---|
| <u>**Delaware**</u> | <u>**000-55912**</u> | <u>**81-4596368**</u> |
| (State or Other Jurisdiction<br> of Incorporation) | (Commission File Number) | (I.R.S. Employer Identification No.) |
| **1530 Hilton Head Rd., Suite 205**<br> <u>**El Cajon, California**</u> | **1530 Hilton Head Rd., Suite 205**<br> <u>**El Cajon, California**</u> | **<u>92019</u>** |
| (Address of Principal Executive Offices) | (Address of Principal Executive Offices) | (Zip Code) |

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<u>**(619) 383-6600**</u>

(Registrant's Telephone Number, Including Area Code)

(Former Name or Former Address, if Changed Since Last Report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (*see* General Instruction A.2. below):

☐ Written communication pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐ Pre-commencement communication pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐ Pre-commencement communication pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act: None.

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (17 CFR §230.405) or Rule 12b-2 of the Securities Exchange Act of 1934 (17 CFR §240.12b-2).

Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

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**Item 4.01**&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Changes in Registrant**'**s Certifying Accountant.**

On March 31, 2023 (the "Engagement Date"), the Audit Committee of the Board of Directors of Royale Energy, Inc. (the "Company") appointed Horne LLP ("Horne") as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2022. During the fiscal years ended December 31, 2021 and December 31, 2020, respectively, neither the Company nor anyone acting on its behalf has consulted with Horne on any of the matters or reportable events set forth in Item 304(a)(2)(i) or 304(a)(2)(ii) of Regulation S-K. In addition, Horne did not provide any services to the Company prior to the Engagement Date.

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**SIGNATURE**

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

Date: March 31, 2023

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| | |
|:---|:---|
| **ROYALE ENERGY, INC.** | **ROYALE ENERGY, INC.** |
| By:  | /s/ Johnny Jordan |
|  | Johnny Jordan |
|  | Chief Executive Officer |

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