FIP Ftai Infrastructure Inc. - 8-K

Item 4.01

Changes in Registrant’s Certifying Accountant.

Appointment of KPMG LLP

On and effective April 15, 2026, the Audit Committee (the “Audit Committee”) of the Board of Directors (the “Board”) of FTAI
Infrastructure Inc. (the “Company”) appointed KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026, and has also reviewed and approved the scope and nature of the services to
be performed for the Company by KPMG. The engagement of KPMG was ratified by the Board.

During the fiscal years ended December 31, 2025 and 2024, and the subsequent interim period through April 15, 2026, neither the Company
nor anyone on its behalf has consulted with KPMG regarding: (i) the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial
statements, and neither a written report nor oral advice was provided to the Company that KPMG concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue; (ii) any
matter that was the subject of a disagreement within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions; or (iii) any reportable event within the meaning of Item 304(a)(1)(v) of Regulation S-K.

Dismissal of Ernst & Young LLP

On April 15, 2026, in connection with the appointment of KPMG, the Company, based on the approval of the Audit Committee, dismissed
Ernst & Young LLP (“EY”), which served as the Company’s independent registered public accounting firm since 2021.

EY’s audit reports on the Company’s consolidated financial statements as of and for each of the fiscal years ended December 31, 2025
and 2024, did not contain an adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles. Furthermore, during each of the fiscal years ended December 31, 2025 and 2024,
and the subsequent interim period through April 15, 2026: (i) there were no “disagreements,” as that term is defined in Item 304(a)(1)(iv) of Regulation S-K, between the Company and EY on any matter of accounting principles or practices, financial
statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of EY, would have caused EY to make reference thereto in their reports; and (ii) no “reportable events” within the meaning of Item
304(a)(1)(v) of Regulation S-K.

The Company provided EY with a copy of the above disclosures and requested that EY furnish the Company a letter addressed to the
Securities and Exchange Commission stating whether or not it agrees with the above statements. A copy of such letter, dated April 16, 2026, is filed as Exhibit 16.1 hereto.

Item 9.01

Financial Statements and Exhibits.

(d)

Exhibits.

Exhibit

Number

Description

16.1

Letter from Ernst & Young LLP, dated April 16, 2026 .

104

Cover Page Interactive Data File (the cover page XBRL tags are embedded within the Inline XBRL document).