{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-25-087382","form_type":"8-K","ticker":"HGTXU","cik":"0000862022","company_name":"HUGOTON ROYALTY TRUST","filed_at":"2025-06-17T23:59:59+00:00","discovered_at":"2026-05-14T18:02:51.500019+00:00","generated_at":"2026-05-19T05:44:51.733395+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Hugoton Royalty Trust engages Grant Thornton as new independent auditor for FY2025","bullets":["Engagement approved on June 17, 2025; effective for fiscal year ending Dec 31, 2025.","No prior consultations with Grant Thornton on accounting principles, audit opinions, or disagreements existed during 2023-2024.","No reportable events or disagreements as defined by Regulation S-K occurred prior to engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-25-087382","json":"https://secwatch.observer/filing/0000950170-25-087382.json","markdown":"https://secwatch.observer/filing/0000950170-25-087382.md","text":"https://secwatch.observer/filing/0000950170-25-087382.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/862022/000095017025087382/0000950170-25-087382-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/862022/000095017025087382/hgt_8-k_appointing_gt.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-19T05:44:51.733395+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":"ab9a033e747e8a3ed0674af8f49b3e8270d81bda","claim":"HUGOTON ROYALTY TRUST engaged Grant Thornton LLP as its auditor.","evidence_excerpt":"On June 17, 2025, Argent Trust Company, as Trustee (the \"Trustee\") of Hugoton Royalty Trust (the \"Trust\"), approved the engagement of Grant Thornton LLP (\"Grant Thornton\") as the Trust’s new independent registered public accounting firm for the Trust’s fiscal year ending December 31, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/862022/000095017025087382/0000950170-25-087382-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Grant Thornton LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}