Who audits OXY? — KPMG LLP
OCCIDENTAL PETROLEUM CORP /DE/ is audited by KPMG LLP, serving as auditor since 2002. Most recent audit opinion is clean (unqualified), dated 2025-12-31.
Opinion — Cited Language
“In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2025 and 2024, and the results of its operations and its cash flows for each of the years in the three-year period ended December 31, 2025, in c…”
Source Filing
What OXY's Auditor Relationship Tells You
The independent auditor signs off on a public company's financial statements every year — issuing an opinion on whether those statements present fairly the company's financial position. Auditor identity, tenure, and opinion type are structural risk signals that institutional investors evaluate before relying on any reported numbers. For OCCIDENTAL PETROLEUM CORP /DE/, the current auditor is KPMG LLP — a relationship that has run since 2002.
Auditor tenure is one of the most-watched signals. Very short tenure (under 3 years) can signal a recent change — sometimes routine, sometimes prompted by audit disagreements or fee disputes. Very long tenure (over 20 years) can raise independence concerns under SEC rotation guidance, though there is no mandatory rotation rule in the United States. KPMG LLP has served OCCIDENTAL PETROLEUM CORP /DE/ for 24 years.
Opinion type is the binary signal. A clean unqualified opinion is what investors expect; any deviation — explanatory paragraph, going-concern doubt, qualified opinion — is a material disclosure that should be read carefully. OCCIDENTAL PETROLEUM CORP /DE/'s most recent audit opinion is classified as Clean (Unqualified). Standard unqualified opinion — auditor concurs with management presentation.
For broader context on OXY's risk profile, see the OXY Overview, the Going Concern page, or the Dilution page.