{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-25-084433","form_type":"8-K","ticker":"PZG","cik":"0001629210","company_name":"Paramount Gold Nevada Corp.","filed_at":"2025-06-10T23:59:59+00:00","discovered_at":"2026-05-14T18:02:49.124839+00:00","generated_at":"2026-05-19T15:45:51.436532+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Paramount Gold Nevada replaces Moss Adams with Baker Tilly as auditor after merger","bullets":["Moss Adams merged into Baker Tilly effective June 3, 2025; Baker Tilly appointed as independent auditor.","No disagreements or reportable events between company and Moss Adams during 2023-2024 or subsequent interim period.","Prior audit reports from Moss Adams contained explanatory paragraph about going concern uncertainty; no adverse opinion.","Audit committee approved appointment; Moss Adams provided SEC letter agreeing with the statements."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-25-084433","json":"https://secwatch.observer/filing/0000950170-25-084433.json","markdown":"https://secwatch.observer/filing/0000950170-25-084433.md","text":"https://secwatch.observer/filing/0000950170-25-084433.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1629210/000095017025084433/0000950170-25-084433-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1629210/000095017025084433/pzg-20250606.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-19T15:45:51.436532+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":"a7e86d557dd00bdbccbcd326793e1acf9bfbd324","claim":"Paramount Gold Nevada Corp. engaged Baker Tilly US, LLP as its auditor.","evidence_excerpt":"the Audit Committee of the Company’s Board of Directors approved the appointment of Baker Tilly, as the successor to Moss Adams, 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/1629210/000095017025084433/0000950170-25-084433-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Baker Tilly US, LLP"}],"fact_type":"auditor_change"},{"claim_id":"b3ca25eb387edb2890d067888137258e7235b990","claim":"Moss Adams LLP resigned as auditor of Paramount Gold Nevada Corp..","evidence_excerpt":"On June 6, 2025, Paramount Gold Nevada Corp., (the \"Company\") was notified that Moss Adams LLP (\"Moss Adams\"), the Company's independent registered public accounting firm, merged with Baker Tilly US, LLP effective on June 3, 2025. The combined audit practices operate as Baker Tilly US, LLP (“Baker Tilly”). In connection with the notification of the merger, Moss Adams has resigned as the auditors of the Company and the Audit Committee of the Company’s Board of Directors approved the appointment of Baker Tilly, as the successor to Moss Adams, 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/1629210/000095017025084433/0000950170-25-084433-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Moss Adams LLP"},{"label":"Successor","value":"Baker Tilly US, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}