NorthStar Earth & Space Enterprises, Inc. filed a Form 6-K on November 12, 2026, disclosing that its Audit Committee dismissed WithumSmith+Brown, PC and engaged Ernst & Young LLP as its independent registered public accounting firm, both actions effective November 11, 2026.

Key Highlights

  • Dismissal approved: The Audit Committee approved the dismissal of WithumSmith+Brown, PC on November 11, 2026, effective upon completion of Withum's review of the condensed consolidated financial statements for the quarter ended September 30, 2026.
  • No adverse opinion: Withum's report on Viking Acquisition Corp. I's financial statements as of December 31, 2025, and for the period from July 24, 2025 (inception) through December 31, 2025, did not contain any adverse opinion, disclaimer of opinion, or qualification as to uncertainty, audit scope, or accounting principles.
  • No disagreements or reportable events: The filing states there were no disagreements with Withum on accounting principles or practices and no reportable events during the covered periods.
  • EY engaged: Ernst & Young LLP was approved as the new independent registered public accounting firm for the year ended December 31, 2026, subject to execution of an engagement letter.
  • EY's prior role: According to the filing, EY served as the independent registered public accounting firm of Legacy NorthStar Earth & Space Inc. prior to the Business Combination.
  • No prior EY consultation: The filing discloses that neither the company nor anyone on its behalf consulted with EY on accounting principles, audit opinions, disagreements, or reportable events during the relevant periods.

NorthStar Transitions Auditors Following Business Combination with Legacy NorthStar

NorthStar Earth & Space Enterprises, Inc. (NYSE:NSTR) reported the change in its independent registered public accounting firm via a Form 6-K filed November 12, 2026, covering events from November 11, 2026. The filing describes actions taken by the company's Audit Committee in connection with the company's prior business combination between Viking Acquisition Corp. I and NorthStar Earth & Space Inc., referred to in the filing as "Legacy NorthStar."

According to the filing, Withum had served as the independent registered public accounting firm for Viking prior to the Business Combination. The Audit Committee's dismissal of Withum is effective upon Withum completing its review of the company's condensed consolidated financial statements as of and for the quarter ended September 30, 2026. The filing states that Withum's report covering the period from July 24, 2025 (inception) through December 31, 2025 "did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles." The company further disclosed that there were no disagreements with Withum and no reportable events, as those terms are described under Item 16F of Form 20-F.

The Audit Committee simultaneously approved the engagement of Ernst & Young LLP for the fiscal year ending December 31, 2026. The filing notes that EY had previously served as auditor for Legacy NorthStar before the Business Combination, but that EY was not consulted by the company or on its behalf regarding the application of accounting principles, audit opinions, or any disagreements or reportable events during the period from inception through the filing date. A letter from Withum addressed to the SEC confirming the company's disclosures is furnished as Exhibit 16.1 to the filing. The filing was signed by Stewart Bain, Chief Executive Officer.

What Was Disclosed

The filing reports the November 11, 2026 dismissal of WithumSmith+Brown, PC and engagement of Ernst & Young LLP as auditor for the year ended December 31, 2026, with no disagreements or reportable events noted, and a Withum letter to the SEC furnished as Exhibit 16.1.