Phinia Inc. Reports Change in Certifying Accountant

TL;DR

Phinia Inc. swapped auditors, filing an 8-K on Nov 3, 2025.

AI Summary

Phinia Inc. filed an 8-K on November 3, 2025, reporting a change in its certifying accountant. The company, incorporated in Delaware, is located at 3000 University Drive, Auburn Hills, Michigan. This filing indicates a shift in their external audit firm, which is a standard procedural update for public companies.

Why It Matters

A change in a company's auditor can sometimes signal underlying issues or a strategic decision to obtain a fresh perspective on financial reporting.

Risk Assessment

Risk Level: low — This filing is a routine administrative update regarding the company's auditor and does not inherently present new financial risks.

Key Players & Entities

• PHINIA INC. (company) — Registrant
• 3000 University Drive, Auburn Hills, Michigan 48326 (location) — Principal executive offices
• November 3, 2025 (date) — Filing date
• October 29, 2025 (date) — Earliest event reported

FAQ

From the Filing

0001968915-25-000073.txt : 20251103 0001968915-25-000073.hdr.sgml : 20251103 20251103162928 ACCESSION NUMBER: 0001968915-25-000073 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 14 CONFORMED PERIOD OF REPORT: 20251029 ITEM INFORMATION: Changes in Registrant's Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20251103 DATE AS OF CHANGE: 20251103 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PHINIA INC. CENTRAL INDEX KEY: 0001968915 STANDARD INDUSTRIAL CLASSIFICATION: MOTOR VEHICLE PARTS & ACCESSORIES [3714] ORGANIZATION NAME: 04 Manufacturing EIN: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-41708 FILM NUMBER: 251444539 BUSINESS ADDRESS: STREET 1: 3000 UNIVERSITY DRIVE CITY: AUBURN HILLS STATE: MI ZIP: 48326 BUSINESS PHONE: 248-732-1900 MAIL ADDRESS: STREET 1: 3000 UNIVERSITY DRIVE CITY: AUBURN HILLS STATE: MI ZIP: 48326 8-K 1 phin-20251029.htm 8-K phin-20251029 0001968915 FALSE 0001968915 2025-10-29 2025-10-29 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): October 29, 2025 PHINIA INC. (Exact name of registrant as specified in its charter) Delaware 001-41708 92-2483604 State or other jurisdiction of Commission File Number (IRS Employer Incorporation or organization Identification No.) 3000 University Drive Auburn Hills, Michigan 48326 (Address of principal executive offices) (Zip Code) Registrant’s telephone number, including area code: (248) 732-1900 Not applicable (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: ☐ Written communications 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 communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) ☐ Pre-commencement communications 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: Title of each class Trading Symbol(s) Name of each exchange on which registered Common Stock, par value $0.01 per share PHIN New York Stock Exchange Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 ( § 230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 ( § 240.12b-2 of this chapter). 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. ☐ Item 4.01. Changes in Registrant’s Certifying Accountant The Audit Committee of the Board of Directors (the “Audit Committee”) of PHINIA Inc. (the “Company”) recently completed a competitive process to determine the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026. Following that process, on October 29, 2025, the Audit Committee approved the engagement of Deloitte & Touche LLP (“D&T”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026, subject to D&T’s customary client acceptance procedures. Also on October 29, 2025, the Audit Committee approved the dismissal of PricewaterhouseCoopers LLP (“PwC”) as the Company's independent registered public accounting firm for the 2026 fiscal year. PwC will continue as the C