EXTERRAN CORPORATION (NYSE:EXTN) Files An 8-K Changes in Registrant’s Certifying Accountant

On February 28, 2019, following a competitive request for proposal process, the Audit Committee (the Audit Committee) of Exterran Corporation (Exterran) approved the appointment of PricewaterhouseCoopers LLP (PwC) as its independent registered public accounting firm for the year ending December 31, 2019, and the Board of Directors of Exterran approved and ratified such appointment. Concurrently with the appointment of PwC, the Audit Committee dismissed its previously engaged independent registered public accounting firm, Deloitte Touche LLP (DT), as its principal accountant and provided DT with notice of such dismissal.

During Exterrans two most recent fiscal years ended December 31, 2018 and 2017 and during the subsequent interim period ended February 28, 2019, there were (i) no disagreements between Exterran and DT on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreement(s), if not resolved to the satisfaction of DT, would have caused DT to make reference thereto in its reports on the financial statements for such years, and (ii) except with respect to the material weakness in internal control over financial reporting described below, no reportable events as that term is defined in Item 304(a)(1)(v) of Regulation S-K.

The audit reports of DT on the Companys consolidated financial statements as of and for the years ended December 31, 2018 and 2017, 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 audit reports of DT on the effectiveness of internal control over financial reporting as of December 31, 2018 and 2017, did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles. As previously disclosed in Exterrans quarterly reports for the quarters ended March 31, 2017, June 30, 2017, September 30, 2017 and other filings, in connection with the restatement of Exterrans consolidated and combined financial statements in Exterrans Form 10-K/A for the year ended December 31, 2015 filed on January 4, 2017, Exterrans management identified material weaknesses resulting from control deficiencies in the (i) control environment, risk assessment, control activities, information and communication and monitoring related to practices in Exterrans Belleli EPC business, (ii) controls or procedures over accurate recording, presentation and disclosure of revenue and related costs in the application of percentage-of-completion accounting principles to engineering, procurement and construction projects by Belleli EPC (including deficiencies in the control environment relating to risk assessment, control activities, information and communication and monitoring controls) and (iii) controls and procedures around the existence and recovery of Brazilian non-income-based tax receivables (including deficiencies in the control environment and monitoring controls). Upon identifying the material weaknesses, Exterrans management took remedial action, and these material weaknesses were fully remediated during the year ended December 31, 2017.

Exterran has authorized DT to respond fully to any inquiries, including the material weaknesses discussed above, made by PwC.

Exterran provided DT with a copy of the disclosures in this Current Report on Form 8-K prior to filing and requested that DT furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not DT agrees with the above statements made by Exterran regarding DT and, if not, stating the respects in which it does not agree. A copy of such letter, dated March 4, 2019, is attached as Exhibit 16.1.

During years ended December 31, 2018 and 2017, and in the subsequent interim period through February 28, 2019, neither the Company, nor anyone on its behalf, has consulted with PwC regarding either (i) any of the matters or events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K, including the application of accounting principles to a specified transaction, either completed or proposed; or the type of audit opinion that might be rendered on Exterrans financial statements, and neither a written report nor oral advice was provided to Exterran that PwC concluded was an important factor considered by Exterran in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a disagreement (as defined in instruction 4 to Item 304 of Regulation S-K) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).

(d) Exhibits.