CRR CARBO Ceramics Inc

Item 4.01. Changes in Registrant’s Certifying Accountant.

The Audit Committee (the “Audit Committee”) of the Board of Directors (the “Board”) of CARBO Ceramics Inc. (the “Company”) recently completed an evaluation process to select the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2020. The Audit Committee invited several firms to participate in that process and, following review of proposals received from firms that participated in that process, recommended to the Board, and on January 21, 2020 (the “Determination Date”) the Board approved, the engagement of Weaver and Tidwell, L.L.P. (“Weaver”) as the Company’s independent registered public accounting firm for the Company’s fiscal year ending December 31, 2020, replacing Ernst & Young LLP (“EY”).

The engagement of Weaver as the Company’s independent registered public accounting firm and the dismissal of EY from such role is expected to be effective on or about the date the Company files its Annual Report on Form 10-K for the year ended December 31, 2019 with the Securities and Exchange Commission (the “SEC”) and upon Weaver’s formal acceptance of the engagement pending its receipt of the internal approvals necessary at that time.

The reports of EY on the audited consolidated financial statements of the Company for the years ended December 31, 2018 and 2017 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles.

During the years ended December 31, 2018 and 2017, and through the Determination Date, there were no disagreements with EY on any matter of accounting principles or practices, financial statement disclosures, or auditing scope or procedure, which disagreement(s), if not resolved to the satisfaction of EY, would have caused it to make reference thereto in its reports on the audited consolidated financial statements of the Company for such years.

Pursuant to Item 304(a)(3) of Regulation S-K, the Company provided EY with a copy of the disclosures it is making herein and requested that EY furnish the Company with a letter addressed to the SEC stating whether it agrees with the above statements. A copy of EY’s letter to the SEC dated January 27, 2020 is attached as Exhibit 16.1 to this Current Report on Form 8-K.

During the years ended December 31, 2018 and 2017, and through the Determination Date, neither the Company, nor anyone on its behalf, consulted Weaver regarding (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered with respect to the audited consolidated financial statements of the Company, and no written report was provided to the Company nor oral advice was provided that Weaver concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a “reportable event” (as described in Item 304(a)(1)(v) of Regulation S-K).