{"version":"company-facts.v1","source":"https://secwatch.observer","generated_at":"2026-06-18T18:25:45.900411+00:00","company":{"ticker":"HGTXU","cik":862022,"company_name":"HUGOTON ROYALTY TRUST"},"pagination":{"limit":100,"returned":4,"next_cursor":null},"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer","counterparties":{},"facts":[{"fact_type":"auditor_change","fact_key":"b90c9e806998ef402421d3258e3adaf7e92702e4","cik":862022,"ticker":"HGTXU","company_name":"HUGOTON ROYALTY TRUST","filed_at":"2026-04-17T23:59:59+00:00","payload":{"action":"dismissal","auditor_name":"Grant Thornton LLP","disagreement_text":null,"effective_date":"2026-04-16","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":null},"claim":"HUGOTON ROYALTY TRUST dismissed Grant Thornton LLP as its auditor.","evidence_excerpt":"On April 16, 2026, Hugoton Royalty Trust (the “Trust”) dismissed Grant Thornton LLP (“GT”) as its independent registered public accounting firm.","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001193125-26-161712","anchor_url":"https://secwatch.observer/filing/0001193125-26-161712#claim-b90c9e806998ef402421d3258e3adaf7e92702e4","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/862022/000119312526161712/0001193125-26-161712-index.htm"},{"fact_type":"auditor_change","fact_key":"ab9a033e747e8a3ed0674af8f49b3e8270d81bda","cik":862022,"ticker":"HGTXU","company_name":"HUGOTON ROYALTY TRUST","filed_at":"2025-06-17T23:59:59+00:00","payload":{"action":"engagement","auditor_name":"Grant Thornton LLP","disagreement_text":null,"effective_date":"2025-06-17","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":null},"claim":"HUGOTON ROYALTY TRUST engaged Grant Thornton LLP as its auditor.","evidence_excerpt":"On June 17, 2025, Argent Trust Company, as Trustee (the \"Trustee\") of Hugoton Royalty Trust (the \"Trust\"), approved the engagement of Grant Thornton LLP (\"Grant Thornton\") as the Trust’s new independent registered public accounting firm for the Trust’s fiscal year ending December 31, 2025.","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0000950170-25-087382","anchor_url":"https://secwatch.observer/filing/0000950170-25-087382#claim-ab9a033e747e8a3ed0674af8f49b3e8270d81bda","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/862022/000095017025087382/0000950170-25-087382-index.htm"},{"fact_type":"auditor_change","fact_key":"db5ec1738d50b0ae2a2e40dff67de35d3b085284","cik":862022,"ticker":"HGTXU","company_name":"HUGOTON ROYALTY TRUST","filed_at":"2025-05-16T23:59:59+00:00","payload":{"action":"dismissal","auditor_name":"PricewaterhouseCoopers LLP","disagreement_text":"no disagreements with PwC 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 PwC, would have caused PwC to make a reference to the subject matter of the disagreements in connection with its report","effective_date":"2025-05-13","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":null},"claim":"HUGOTON ROYALTY TRUST dismissed PricewaterhouseCoopers LLP as its auditor.","evidence_excerpt":"On May 13, 2025, Hugoton Royalty Trust (the “Trust”) dismissed PricewaterhouseCoopers LLP (“PwC”) as its independent registered public accounting firm.","confidence":0.99,"filing_url":"https://secwatch.observer/filing/0000950170-25-073455","anchor_url":"https://secwatch.observer/filing/0000950170-25-073455#claim-db5ec1738d50b0ae2a2e40dff67de35d3b085284","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/862022/000095017025073455/0000950170-25-073455-index.htm"},{"fact_type":"governance_change","fact_key":"7f3f14bc0db3ceeaa6c1ce219763fe54ec41d389","cik":862022,"ticker":"HGTXU","company_name":"HUGOTON ROYALTY TRUST","filed_at":"2023-04-05T23:59:59+00:00","payload":{"change_type":"bylaw_amendment","effective_date":"2023-04-04","item_codes_triggered":["5.03"],"summary_text":"Modified Article VI, Section 6.08 of the trust indenture to lower minimum capital requirement for a successor trustee to $15 million."},"claim":"HUGOTON ROYALTY TRUST: Modified Article VI, Section 6.08 of the trust indenture to lower minimum capital requirement for a successor trustee to $15 million (effective 2023-04-04).","evidence_excerpt":"On April 4, 2023, upon request of Simmons Bank, as trustee (the “Trustee”) of Hugoton Royalty Trust (the “Trust”) and a unitholder of the Trust, the District Court of Tarrant County, Texas, 236th Judicial District approved an order modifying the third sentence of Article VI, Section 6.08 of the Trust’s indenture so that it permits a successor trustee of the Trust to have capital, surplus and undivided profits of not less than Fifteen Million Dollars ($15,000,000).","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001193125-23-092355","anchor_url":"https://secwatch.observer/filing/0001193125-23-092355#claim-7f3f14bc0db3ceeaa6c1ce219763fe54ec41d389","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/862022/000119312523092355/0001193125-23-092355-index.htm"}]}