{"version":"company-facts.v1","source":"https://secwatch.observer","generated_at":"2026-08-31T14:07:31.713448+00:00","company":{"ticker":"NRIS","cik":1603793,"company_name":"Norris Industries, Inc."},"pagination":{"limit":100,"returned":5,"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":"afd7cdc221f4d17f4c65ac3a4193c0326e90d852","cik":1603793,"ticker":"NRIS","company_name":"Norris Industries, Inc.","filed_at":"2026-02-26T23:59:59+00:00","payload":{"action":"engagement","auditor_name":"Sadler, Gibb & Associates, LLC","disagreement_text":null,"effective_date":"2026-02-24","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":null},"claim":"Norris Industries, Inc. engaged Sadler, Gibb & Associates, LLC as its auditor.","evidence_excerpt":"Changes in Registrant’s Certifying Accountant Engagement\nof Sadler, Gibb & Associates, LLC On\nFebruary 24, 2026, the Company engaged Sadler, Gibb & Associates, LLC (“Sadler Gibb”), as its new independent registered","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001493152-26-008101","anchor_url":"https://secwatch.observer/filing/0001493152-26-008101#claim-afd7cdc221f4d17f4c65ac3a4193c0326e90d852","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1603793/000149315226008101/0001493152-26-008101-index.htm"},{"fact_type":"auditor_change","fact_key":"c27718dac6ab790f769a0435f29645929ef254c2","cik":1603793,"ticker":"NRIS","company_name":"Norris Industries, Inc.","filed_at":"2026-02-18T23:59:59+00:00","payload":{"action":"non_reliance","auditor_name":"BDO USA, P.C.","disagreement_text":null,"effective_date":"2026-02-12","item_codes_triggered":["4.02"],"non_reliance_signal":"non_reliance","successor_auditor_name":null},"claim":"Norris Industries, Inc. reported that prior financial statements should not be relied upon.","evidence_excerpt":"and communicated that BDO concluded that the Company’s historical accounting treatment was incorrect. BDO further stated that the Company’s previously issued financial statements for the fiscal years ended February 28, 2025 and February 29, 2024, should no longer be relied upon.","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001493152-26-007342","anchor_url":"https://secwatch.observer/filing/0001493152-26-007342#claim-c27718dac6ab790f769a0435f29645929ef254c2","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1603793/000149315226007342/0001493152-26-007342-index.htm"},{"fact_type":"auditor_change","fact_key":"5e904bd53e17f68b8ed3a6f54a28fddf56200a2b","cik":1603793,"ticker":"NRIS","company_name":"Norris Industries, Inc.","filed_at":"2026-02-13T23:59:59+00:00","payload":{"action":"dismissal","auditor_name":"BDO USA, P.C.","disagreement_text":"During the period from the engagement of BDO on November 1, 2025, through February 9, 2026, there was a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K) between the Company and BDO related to the accounting for the Company's issued and outstanding Series A Convertible Preferred Stock in the Company's financial statements.","effective_date":"2026-02-09","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":null},"claim":"Norris Industries, Inc. dismissed BDO USA, P.C. as its auditor.","evidence_excerpt":"On February 9, 2026, the Board of Directors of Norris Industries, Inc. (the “Company”) dismissed BDO USA, P.C. (“BDO”) as the Company’s independent registered public accounting firm, effective as of February 9, 2026.","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001493152-26-006597","anchor_url":"https://secwatch.observer/filing/0001493152-26-006597#claim-5e904bd53e17f68b8ed3a6f54a28fddf56200a2b","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1603793/000149315226006597/0001493152-26-006597-index.htm"},{"fact_type":"auditor_change","fact_key":"45499bc9532ab6ec6823891c6d4659c4fd782639","cik":1603793,"ticker":"NRIS","company_name":"Norris Industries, Inc.","filed_at":"2025-11-03T23:59:59+00:00","payload":{"action":"engagement","auditor_name":"BDO USA, P.C.","disagreement_text":null,"effective_date":"2025-11-01","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":null},"claim":"Norris Industries, Inc. engaged BDO USA, P.C. as its auditor.","evidence_excerpt":"On November 1, 2025, following the resignation of Horne, the Company, through and with the approval of its Board of Directors, appointed BDO as its independent registered public accounting firm.","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001493152-25-020507","anchor_url":"https://secwatch.observer/filing/0001493152-25-020507#claim-45499bc9532ab6ec6823891c6d4659c4fd782639","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1603793/000149315225020507/0001493152-25-020507-index.htm"},{"fact_type":"auditor_change","fact_key":"8e27c5c1dc449f52e94102bce085495ba29483df","cik":1603793,"ticker":"NRIS","company_name":"Norris Industries, Inc.","filed_at":"2025-11-03T23:59:59+00:00","payload":{"action":"resignation","auditor_name":"Horne LLP","disagreement_text":null,"effective_date":"2025-10-31","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":"BDO USA, P.C."},"claim":"Horne LLP resigned as auditor of Norris Industries, Inc..","evidence_excerpt":"ovember 1, 2025, the partners and professional staff of Horne LLP (“Horne”), which was engaged as the independent registered\npublic accounting firm of the registrant, Norris Industries, Inc. (the “Company”), joined BDO USA, P.C. (“BDO”).\nAs a result of this transaction, Horne resigned as the Company’s independent registered public accounting firm on October 31, 2025.\nOn November 1, 2025, following the resignation of Horne, the Company, through and with the approval of its Board of Directors, appointed","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001493152-25-020507","anchor_url":"https://secwatch.observer/filing/0001493152-25-020507#claim-8e27c5c1dc449f52e94102bce085495ba29483df","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1603793/000149315225020507/0001493152-25-020507-index.htm"}]}