{"schema_version":"secwatch.filing_event.v1","accession":"0000783324-23-000045","form_type":"8-K","ticker":"VGZ","cik":"0000783324","company_name":"VISTA GOLD CORP","filed_at":"2023-06-15T23:59:59+00:00","discovered_at":"2026-05-14T18:03:42.219212+00:00","generated_at":"2026-06-14T00:44:42.010353+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.1,"calibrated_materiality_score":0.1,"confidence":"high","headline":"Vista Gold appoints Davidson & Company as new auditor, replacing Plante Moran","bullets":["Audit Committee approved Davidson & Company as independent auditor effective June 14, 2023.","Plante Moran resigned at Company's request; no disagreements or reportable events in prior years.","Plante Moran's audit reports for 2021 and 2022 were unqualified, with no adverse opinions.","Company and new auditor had no prior consultations on accounting principles or audit issues."],"urls":{"canonical":"https://secwatch.observer/filing/0000783324-23-000045","json":"https://secwatch.observer/filing/0000783324-23-000045.json","markdown":"https://secwatch.observer/filing/0000783324-23-000045.md","text":"https://secwatch.observer/filing/0000783324-23-000045.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/783324/000078332423000045/0000783324-23-000045-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/783324/000078332423000045/vgz-20230614x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-14T00:44:42.010353+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":"837c6e0f696e9ec470d4cf76399d24cb059ba5c0","claim":"Plante & Moran, PLLC resigned as auditor of VISTA GOLD CORP.","evidence_excerpt":"​ The Company’s prior engagement with Plante & Moran, PLLC (“Plante Moran”) as the Company’s independent registered public accounting firm has been concluded with the resignation of Plante Moran at the request of the Company. The request for resignation of Plante Moran was considered and approved by the Audit Committee.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/783324/000078332423000045/0000783324-23-000045-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Plante & Moran, PLLC"},{"label":"Successor","value":"Davidson & Company LLP"}],"fact_type":"auditor_change"},{"claim_id":"84757d902fcf6ce7bf527ff236d68c4d8cac14ae","claim":"VISTA GOLD CORP engaged Davidson & Company LLP as its auditor.","evidence_excerpt":"On June 14, 2023, the Audit Committee of the Board of Directors (the “Audit Committee”) of Vista Gold Corp. (the “Company”) approved the appointment of Davidson & Company LLP (“Davidson & Company”) 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/783324/000078332423000045/0000783324-23-000045-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Davidson & Company LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}