{"schema_version":"secwatch.filing_event.v1","accession":"0000930413-23-001821","form_type":"8-K","ticker":"REX","cik":"0000744187","company_name":"REX AMERICAN RESOURCES Corp","filed_at":"2023-07-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:36.585669+00:00","generated_at":"2026-06-13T12:21:33.079561+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"REX dismisses Deloitte, appoints RSM as new auditor for FY 2024","bullets":["Audit Committee approved engagement of RSM US LLP effective July 5, 2023 for fiscal year ending January 31, 2024.","Deloitte & Touche LLP dismissed; no disagreements or reportable events in past two fiscal years or interim period through July 5, 2023.","Deloitte's audit reports for FY 2022 and 2023 contained no adverse opinion or qualification.","Company provided Deloitte with a copy of this 8-K; Deloitte's letter agreeing with statements filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0000930413-23-001821","json":"https://secwatch.observer/filing/0000930413-23-001821.json","markdown":"https://secwatch.observer/filing/0000930413-23-001821.md","text":"https://secwatch.observer/filing/0000930413-23-001821.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/744187/000093041323001821/0000930413-23-001821-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/744187/000093041323001821/c106684_8k-ixbrl.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T12:21:33.079561+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":"8c77d20cca18e77bb9eefcc61b87e8e16d46fd36","claim":"REX AMERICAN RESOURCES Corp dismissed Deloitte & Touche LLP as its auditor.","evidence_excerpt":"This action effectively dismisses Deloitte 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/744187/000093041323001821/0000930413-23-001821-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Deloitte & Touche LLP"},{"label":"Successor","value":"RSM US LLP"}],"fact_type":"auditor_change"},{"claim_id":"afaf85c932f39598ec0f8e05113869e436e7ecb3","claim":"REX AMERICAN RESOURCES Corp engaged RSM US LLP as its auditor.","evidence_excerpt":"On July 5, 2023, the Audit Committee of the Board of Directors of REX American Resources Corporation (the “Company” or “REX”) approved the engagement of RSM US LLP (“RSM”) to serve as the Company’s independent registered public accounting firm for the fiscal year ending January 31, 2024, effective immediately, and RSM has accepted the engagement.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/744187/000093041323001821/0000930413-23-001821-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"RSM US LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}