LNZA · LanzaTech Global, Inc.

LanzaTech Global, Inc. effected a change in its independent registered public accounting firm on April 10, 2026, dismissing Deloitte & Touche LLP and engaging BDO USA, P.C. for the fiscal year ending December 31, 2026. The transition was initiated by the Audit Committee and ratified by the Board of Directors. The disclosure notes that Deloitte's reports for the fiscal years ended December 31, 2025 and 2024 did not contain adverse opinions or disclaimers but included an explanatory paragraph highlighting substantial doubt about the Company's ability to continue as a going concern. This going concern qualification is a critical signal for investors regarding the company's financial stability.

The filing explicitly states there were no disagreements with Deloitte on matters of accounting principles, financial statement disclosure, or auditing scope during the relevant periods. However, reportable events were disclosed in the form of material weaknesses in internal control over financial reporting. Specifically, the Company identified weaknesses related to complex transactions, estimates requiring significant judgment, and revenue recognition in its 2024 Form 10-K. The 2025 Form 10-K identified further material weaknesses associated with multiple components of the COSO Internal Control - Integrated Framework, including control activities, monitoring, risk assessment, and information and communication. The Company stated these weaknesses did not result in financial statement restatements or disagreements with Deloitte. No consultations occurred between the Company and BDO prior to the engagement regarding accounting or auditing matters.