{"schema_version":"secwatch.filing_event.v1","accession":"0000715072-25-000226","form_type":"8-K","ticker":"RNST","cik":"0000715072","company_name":"RENASANT CORP","filed_at":"2025-11-03T23:59:59+00:00","discovered_at":"2026-05-14T18:02:41.973202+00:00","generated_at":"2026-05-17T00:59:24.545705+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.2,"calibrated_materiality_score":0.2,"confidence":"high","headline":"Renasant Corp auditor HORNE LLP joins BDO USA; BDO appointed as new auditor","bullets":["HORNE LLP resigned effective Nov 1, 2025; Audit Committee engaged BDO USA, P.C. same day.","No adverse opinions or disagreements on accounting principles over fiscal 2023 and 2024.","No reportable events under Reg S-K Item 304 during the interim period or prior fiscal years.","HORNE provided a letter to the SEC agreeing with the company's statements, filed as Exhibit 16."],"urls":{"canonical":"https://secwatch.observer/filing/0000715072-25-000226","json":"https://secwatch.observer/filing/0000715072-25-000226.json","markdown":"https://secwatch.observer/filing/0000715072-25-000226.md","text":"https://secwatch.observer/filing/0000715072-25-000226.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/715072/000071507225000226/0000715072-25-000226-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/715072/000071507225000226/rnst-20251101.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T00:59:24.545705+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"0051c2c21f9b0228ec20512b6a701da46a657bcf","claim":"HORNE LLP resigned as auditor of RENASANT CORP.","evidence_excerpt":"On November 1, 2025, Renasant Corporation (the “Company”) was formally notified that the partners and professional staff of HORNE LLP (“HORNE”), the Company’s independent registered public accounting firm, joined BDO USA, P.C. (“BDO”) effective as of November 1, 2025. On the same day, following the resignation of HORNE, the Company, through and with the approval of the Audit Committee of the Board of Directors of the Company, engaged BDO as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/715072/000071507225000226/0000715072-25-000226-index.htm","confidence":0.9},{"claim_id":"b3b1871d2208a590d0ecd4145ae4f092750b0b8a","claim":"RENASANT CORP engaged BDO USA, P.C. as its auditor.","evidence_excerpt":"On November 1, 2025, Renasant Corporation (the “Company”) was formally notified that the partners and professional staff of HORNE LLP (“HORNE”), the Company’s independent registered public accounting firm, joined BDO USA, P.C. (“BDO”) effective as of November 1, 2025. On the same day, following the resignation of HORNE, the Company, through and with the approval of the Audit Committee of the Board of Directors of the Company, engaged BDO as the Company’s independent registered public accounting firm. The reports of HORNE on the consolidated financial statements of the Company for the fiscal years ended December 31, 2024 and 2023, did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles. During the Company’s fiscal years ended December 31, 2024 and 2023, and the interim period through November 1","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/715072/000071507225000226/0000715072-25-000226-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001654954-26-003496","ticker":"QMCI","company_name":"QUOTEMEDIA INC","filed_at":"2026-04-14T23:59:59+00:00","headline":"Quotemedia dismisses MNP LLP, appoints GreenGrowth CPAs as auditor","event_type":"other","sec_items":["4.01","9.01"],"materiality_score":0.2,"calibrated_materiality_score":0.2,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-26-003496","json":"https://secwatch.observer/filing/0001654954-26-003496.json","markdown":"https://secwatch.observer/filing/0001654954-26-003496.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1101433/000165495426003496/0001654954-26-003496-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1101433/000165495426003496/qmci_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On November 1, 2025, Renasant Corporation (the “Company”) was formally notified that the partners and professional staff of HORNE LLP (“HORNE”), the Company’s independent registered public accounting firm, joined BDO USA, P.C. (“BDO”) effective as of November 1, 2025. On the same day, following the resignation of HORNE, the Company, through and with the approval of the Audit Committee of the Board of Directors of the Company, engaged BDO as the Company’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/715072/000071507225000226/0000715072-25-000226-index.htm","comparable_excerpt":"(b) Appointment of New Independent Registered Public Accounting Firm On April 9, 2026, the Company appointed GreenGrowth CPAs (“GreenGrowth”) as the Company’s new independent registered public accounting.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1101433/000165495426003496/0001654954-26-003496-index.htm"}},{"accession":"0001493152-26-025685","ticker":"QWTR","company_name":"Quest Water Global, Inc.","filed_at":"2026-05-28T23:33:01+00:00","headline":"Quest Water Global changes auditor to KAN Accounting Solutions after Fruci resignation","event_type":"other","sec_items":["4.01"],"materiality_score":0.2,"calibrated_materiality_score":0.2,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01","same event type: other","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-025685","json":"https://secwatch.observer/filing/0001493152-26-025685.json","markdown":"https://secwatch.observer/filing/0001493152-26-025685.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1487091/000149315226025685/0001493152-26-025685-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1487091/000149315226025685/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On November 1, 2025, Renasant Corporation (the “Company”) was formally notified that the partners and professional staff of HORNE LLP (“HORNE”), the Company’s independent registered public accounting firm, joined BDO USA, P.C. (“BDO”) effective as of November 1, 2025. On the same day, following the resignation of HORNE, the Company, through and with the approval of the Audit Committee of the Board of Directors of the Company, engaged BDO as the Company’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/715072/000071507225000226/0000715072-25-000226-index.htm","comparable_excerpt":"Fruci resigned as the Company’s independent accountant at the Company’s request on May 5, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1487091/000149315226025685/0001493152-26-025685-index.htm"}},{"accession":"0001477932-26-003407","ticker":"GRVE","company_name":"GROOVE BOTANICALS INC.","filed_at":"2026-05-22T17:58:32+00:00","headline":"Groove Botanicals replaces auditor; prior reports noted going concern doubts","event_type":"other","sec_items":["4.01","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other"],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-26-003407","json":"https://secwatch.observer/filing/0001477932-26-003407.json","markdown":"https://secwatch.observer/filing/0001477932-26-003407.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/918573/000147793226003407/0001477932-26-003407-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/918573/000147793226003407/grve_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On November 1, 2025, Renasant Corporation (the “Company”) was formally notified that the partners and professional staff of HORNE LLP (“HORNE”), the Company’s independent registered public accounting firm, joined BDO USA, P.C. (“BDO”) effective as of November 1, 2025. On the same day, following the resignation of HORNE, the Company, through and with the approval of the Audit Committee of the Board of Directors of the Company, engaged BDO as the Company’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/715072/000071507225000226/0000715072-25-000226-index.htm","comparable_excerpt":"On May 13, 2026, M. S. Madhava Rao, Chartered Accountant (PCAOB ID 06662) (“Madhava Rao”) resigned as the independent registered public accounting firm of GROOVE BOTANICALS, INC., a Nevada corporation (the “Company”), effective immediately.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/918573/000147793226003407/0001477932-26-003407-index.htm"}},{"accession":"0001193125-26-234494","ticker":"RMIX","company_name":"Suncrete, Inc.","filed_at":"2026-05-21T20:26:49+00:00","headline":"Suncrete changes auditor to Grant Thornton; prior auditor flagged going concern","event_type":"other","sec_items":["4.01","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-234494","json":"https://secwatch.observer/filing/0001193125-26-234494.json","markdown":"https://secwatch.observer/filing/0001193125-26-234494.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2094433/000119312526234494/0001193125-26-234494-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2094433/000119312526234494/d153034d8ka.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On November 1, 2025, Renasant Corporation (the “Company”) was formally notified that the partners and professional staff of HORNE LLP (“HORNE”), the Company’s independent registered public accounting firm, joined BDO USA, P.C. 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On the same day, following the resignation of HORNE, the Company, through and with the approval of the Audit Committee of the Board of Directors of the Company, engaged BDO as the Company’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/715072/000071507225000226/0000715072-25-000226-index.htm","comparable_excerpt":"As previously disclosed, on April 8, 2026, the audit committee of the board of directors of the Company (the “Board”) approved the engagement of Grant Thornton LLP (“Grant Thornton”) as the independent registered public accounting firm to audit the Company’s consolidated financial statements for the year ending December 31, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2094433/000119312526234494/0001193125-26-234494-index.htm"}},{"accession":"0001437749-26-017078","ticker":"HRZN","company_name":"Horizon Technology Finance Corp","filed_at":"2026-05-14T20:32:25+00:00","headline":"Horizon Tech Finance dismisses RSM, appoints Grant Thornton as auditor","event_type":"other","sec_items":["4.01","9.01"],"materiality_score":0.4,"calibrated_materiality_score":0.4,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other"],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-017078","json":"https://secwatch.observer/filing/0001437749-26-017078.json","markdown":"https://secwatch.observer/filing/0001437749-26-017078.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1487428/000143774926017078/0001437749-26-017078-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1487428/000143774926017078/hrzn20260514_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On November 1, 2025, Renasant Corporation (the “Company”) was formally notified that the partners and professional staff of HORNE LLP (“HORNE”), the Company’s independent registered public accounting firm, joined BDO USA, P.C. (“BDO”) effective as of November 1, 2025. On the same day, following the resignation of HORNE, the Company, through and with the approval of the Audit Committee of the Board of Directors of the Company, engaged BDO as the Company’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/715072/000071507225000226/0000715072-25-000226-index.htm","comparable_excerpt":"the Board approved the appointment of Grant Thorton LLP (“GT”) to serve as the Company’s independent registered accounting firm to audit the Company’s consolidated financial statements for the fiscal year ended December 31, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1487428/000143774926017078/0001437749-26-017078-index.htm"}},{"accession":"0001493152-26-020901","ticker":"BMNR","company_name":"BITMINE IMMERSION TECHNOLOGIES, INC.","filed_at":"2026-05-01T23:59:59+00:00","headline":"Bitmine Immersion Technologies dismisses Bush & Associates, appoints KPMG as auditor","event_type":"other","sec_items":["4.01","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-020901","json":"https://secwatch.observer/filing/0001493152-26-020901.json","markdown":"https://secwatch.observer/filing/0001493152-26-020901.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1829311/000149315226020901/0001493152-26-020901-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1829311/000149315226020901/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On November 1, 2025, Renasant Corporation (the “Company”) was formally notified that the partners and professional staff of HORNE LLP (“HORNE”), the Company’s independent registered public accounting firm, joined BDO USA, P.C. (“BDO”) effective as of November 1, 2025. On the same day, following the resignation of HORNE, the Company, through and with the approval of the Audit Committee of the Board of Directors of the Company, engaged BDO as the Company’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/715072/000071507225000226/0000715072-25-000226-index.htm","comparable_excerpt":"pproved the dismissal of Bush & Associates CPA LLC (“ Bush & Associates ”) as the Company’s independent\nregistered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1829311/000149315226020901/0001493152-26-020901-index.htm"}},{"accession":"0001193125-26-161712","ticker":"HGTXU","company_name":"HUGOTON ROYALTY TRUST","filed_at":"2026-04-17T23:59:59+00:00","headline":"Hugoton Royalty Trust dismisses auditor Grant Thornton; cites cash constraints, no replacement sought","event_type":"other","sec_items":["4.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-161712","json":"https://secwatch.observer/filing/0001193125-26-161712.json","markdown":"https://secwatch.observer/filing/0001193125-26-161712.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/862022/000119312526161712/0001193125-26-161712-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/862022/000119312526161712/hgt_-_dismissal_of_audit.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On November 1, 2025, Renasant Corporation (the “Company”) was formally notified that the partners and professional staff of HORNE LLP (“HORNE”), the Company’s independent registered public accounting firm, joined BDO USA, P.C. (“BDO”) effective as of November 1, 2025. On the same day, following the resignation of HORNE, the Company, through and with the approval of the Audit Committee of the Board of Directors of the Company, engaged BDO as the Company’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/715072/000071507225000226/0000715072-25-000226-index.htm","comparable_excerpt":"On April 16, 2026, Hugoton Royalty Trust (the “Trust”) dismissed Grant Thornton LLP (“GT”) as its independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/862022/000119312526161712/0001193125-26-161712-index.htm"}},{"accession":"0001477932-26-002377","ticker":"CRWE","company_name":"Crown Equity Holdings, Inc.","filed_at":"2026-04-17T23:59:59+00:00","headline":"Crown Equity Holdings appoints Vilki & Co. as auditor; prior report includes going concern","event_type":"other","sec_items":["4.01","9.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other"],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-26-002377","json":"https://secwatch.observer/filing/0001477932-26-002377.json","markdown":"https://secwatch.observer/filing/0001477932-26-002377.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1103833/000147793226002377/0001477932-26-002377-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1103833/000147793226002377/crwe_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On November 1, 2025, Renasant Corporation (the “Company”) was formally notified that the partners and professional staff of HORNE LLP (“HORNE”), the Company’s independent registered public accounting firm, joined BDO USA, P.C. (“BDO”) effective as of November 1, 2025. On the same day, following the resignation of HORNE, the Company, through and with the approval of the Audit Committee of the Board of Directors of the Company, engaged BDO as the Company’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/715072/000071507225000226/0000715072-25-000226-index.htm","comparable_excerpt":"On April 15, 2026, (the “Engagement Date”), the Company engaged Vilki & Co. (“Vilki”) as its independent registered public accounting firm for the Company’s fiscal year ending December 31, 2026 to replace L J Soldinger Associates, LLC (“Soldinger”).","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1103833/000147793226002377/0001477932-26-002377-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}