Item 4.01
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Changes in Registrants Certifying Accountant
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(a) Dismissal of Previous Independent Registered Public Accounting Firm
The Audit Committee of the Board of Directors (the Audit Committee) of SandRidge Energy, Inc. (the Company) has conducted a competitive
process to select a firm as the Companys independent registered public accounting firm for the fiscal year ending December 31, 2019. On May 7, 2019, the Audit Committee dismissed PricewaterhouseCoopers LLP (PwC) as the
Companys independent registered public accounting firm.
The reports of PwC on the financial statements for the fiscal years ended December 31,
2017 and December 31, 2018 contained no adverse opinions or disclaimers of opinions and were not qualified or modified as to uncertainty, audit scope, or accounting principles.
During the fiscal years ended December 31, 2017 and December 31, 2018, and the subsequent period through May 7, 2019, there were (i) no
disagreements between the Company and PwC on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of PwC, would have caused PwC to
make reference to the subject matter of the disagreement in PwCs reports on the Companys consolidated financial statements for such years, and (ii) no reportable events as that term is defined in Item 304(a)(1)(v) of
Regulation
S-K.
The Company provided PwC with a copy of the disclosures it is making in this Current Report on
Form
8-K
(the Report) prior to the time the Report was filed with the Securities and Exchange Commission (the SEC). The Company requested that PwC furnish a letter addressed to the SEC
stating whether or not it agrees with the statements made herein. A copy of PwCs letter, dated May 13, 2019, is attached hereto as Exhibit 16.1.
(b) Engagement of New Independent Registered Public Accounting Firm
On May 7, 2019, the Audit Committee appointed Deloitte as the Companys independent registered public accounting firm for the fiscal year ending
December 31, 2019. During the fiscal years ended December 31, 2017 and December 31, 2018, respectively, and the subsequent period through May 7, 2019, neither the Company nor anyone acting on its behalf has consulted with
Deloitte on any of the matters or events set forth in Item 304(a)(2)(i) or 304(a)(2)(ii) of Regulation
S-K.