Item 8.04: Changes in Registrant's Certifying Accountant – The filing reports a change in the company's certifying accountant as of September 2, 2026 Company Information – Hornbeck Offshore Services, Inc., an oil and gas field services company incorporated in Delaware, with principal offices in Covington, Louisiana, and common stock trading on the New York Stock Exchange under ticker symbol HOS…

Our analysis rates this filing NEUTRAL. This 8-K documents a routine auditor change following the September 1, 2026 completion of Helix Energy Solutions' merger with Legacy Hornbeck Offshore Services. The transition from KPMG to Ernst & Young is a standard post-M&A administrative action with no red…

Concern level: MODERATE (3.2/10). Key factors: Auditor transition creates standard operational risk during post-merger integration period; KPMG dismissal on September 2, 2026 requires careful audit quality continuity management; Auditor changes in M&A contexts introduce temporary transition complexity.

Notable risk changes: Auditor transition completed post-merger: KPMG (Helix's auditor) dismissed, Ernst & Young engaged as new auditor for combined entity; No audit disagreements or reportable events disclosed - clean transition with no accounting or disclosure disputes; Timing suggests planned, orderly transition following September 1, 2026 business combination completion rather than emergency auditor change.