{"schema_version":"secwatch.filing_event.v1","accession":"0000950103-22-019615","form_type":"8-K","ticker":null,"cik":"0001517006","company_name":"Gatos Silver, Inc.","filed_at":"2022-11-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:50.943582+00:00","generated_at":"2026-06-21T20:02:00.941971+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Gatos Silver appoints Ernst & Young as independent auditor, replacing KPMG","bullets":["Audit committee appointed Ernst & Young LLP as independent registered public accounting firm effective November 14, 2022.","KPMG LLP was the previous principal accountant; no reason for change given in this filing.","Filing incorporates by reference Form 8-K dated September 30, 2022 and KPMG's attached letter.","Change was approved by the Audit Committee of the Board of Directors."],"urls":{"canonical":"https://secwatch.observer/filing/0000950103-22-019615","json":"https://secwatch.observer/filing/0000950103-22-019615.json","markdown":"https://secwatch.observer/filing/0000950103-22-019615.md","text":"https://secwatch.observer/filing/0000950103-22-019615.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1517006/000095010322019615/0000950103-22-019615-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1517006/000095010322019615/dp184250_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-21T20:02:00.941971+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":"a3545f000f694c49439da8ff4975c11f38d8af81","claim":"Gatos Silver, Inc. engaged Ernst & Young LLP as its auditor.","evidence_excerpt":"On November 14, 2022, the Audit Committee of the Board of Directors of Gatos Silver, Inc. (the “Company”) appointed Ernst & Young LLP 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/1517006/000095010322019615/0000950103-22-019615-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Ernst & Young LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}