{"schema_version":"secwatch.filing_event.v1","accession":"0001062993-25-016982","form_type":"8-K","ticker":"DC","cik":"0001852353","company_name":"Dakota Gold Corp.","filed_at":"2025-11-21T23:59:59+00:00","discovered_at":"2026-05-14T18:02:40.816489+00:00","generated_at":"2026-05-16T17:42:41.512173+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.15,"calibrated_materiality_score":0.15,"confidence":"high","headline":"Dakota Gold dismisses EY, appoints Deloitte as new auditor effective Nov 18, 2025","bullets":["Audit Committee approved dismissal of Ernst & Young and appointment of Deloitte & Touche as independent auditor for fiscal year ending Dec 31, 2025.","No disagreements with EY on accounting principles, financial statement disclosure, or audit scope during 2024, 2023 audits or interim period through Nov 18, 2025.","EY's audit reports for fiscal years 2024 and 2023 were unqualified, with no adverse opinion or modification.","No prior consultations with Deloitte on accounting or audit matters that would require disclosure."],"urls":{"canonical":"https://secwatch.observer/filing/0001062993-25-016982","json":"https://secwatch.observer/filing/0001062993-25-016982.json","markdown":"https://secwatch.observer/filing/0001062993-25-016982.md","text":"https://secwatch.observer/filing/0001062993-25-016982.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1852353/000106299325016982/0001062993-25-016982-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1852353/000106299325016982/form8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T17:42:41.512173+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":"b25ca351d7ec0a29e773b958dcbb5ef6adc3f48e","claim":"Dakota Gold Corp. dismissed Ernst & Young LLP as its auditor.","evidence_excerpt":"the Audit Committee approved, effective immediately, (i) the appointment of Deloitte & Touche LLP (\"Deloitte\") as the Company's new independent registered public accounting firm for the fiscal year ending December 31, 2025 and (ii) the dismissal of Ernst & Young LLP (\"EY\") 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/1852353/000106299325016982/0001062993-25-016982-index.htm","confidence":0.9},{"claim_id":"c59666e57ef4e22d7a9949e056a57b3efa5d2fa1","claim":"Dakota Gold Corp. engaged Deloitte & Touche LLP as its auditor.","evidence_excerpt":"the Audit Committee approved, effective immediately, (i) the appointment of Deloitte & Touche LLP (\"Deloitte\") as the Company's new independent registered public accounting firm for the 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/1852353/000106299325016982/0001062993-25-016982-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0000844059-26-000071","ticker":"FRPH","company_name":"FRP HOLDINGS, INC.","filed_at":"2026-05-15T14:46:11+00:00","headline":"FRP Holdings appoints Forvis Mazars as independent auditor, dismisses Baker Tilly","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.3,"calibrated_materiality_score":0.3,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0000844059-26-000071","json":"https://secwatch.observer/filing/0000844059-26-000071.json","markdown":"https://secwatch.observer/filing/0000844059-26-000071.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/844059/000084405926000071/0000844059-26-000071-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/844059/000084405926000071/frph-20260515.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"the Audit Committee approved, effective immediately, (i) the appointment of Deloitte & Touche LLP (\"Deloitte\") as the Company's new independent registered public accounting firm for the fiscal year ending December 31, 2025 and (ii) the dismissal of Ernst & Young LLP (\"EY\") as the Company's independent registered public accounting firm","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1852353/000106299325016982/0001062993-25-016982-index.htm","comparable_excerpt":"the Audit Committee approved and the Board ratified the engagement of Forvis Mazars as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/844059/000084405926000071/0000844059-26-000071-index.htm"}},{"accession":"0000912593-26-000167","ticker":"SUI","company_name":"SUN COMMUNITIES INC","filed_at":"2026-05-13T20:23:42+00:00","headline":"Sun Communities engages Deloitte as auditor; Grant Thornton exit with no disagreements","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.3,"calibrated_materiality_score":0.3,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0000912593-26-000167","json":"https://secwatch.observer/filing/0000912593-26-000167.json","markdown":"https://secwatch.observer/filing/0000912593-26-000167.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/912593/000091259326000167/0000912593-26-000167-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/912593/000091259326000167/sui-20260323.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"the Audit Committee approved, effective immediately, (i) the appointment of Deloitte & Touche LLP (\"Deloitte\") as the Company's new independent registered public accounting firm for the fiscal year ending December 31, 2025 and (ii) the dismissal of Ernst & Young LLP (\"EY\") as the Company's independent registered public accounting firm","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1852353/000106299325016982/0001062993-25-016982-index.htm","comparable_excerpt":"the Committee dismissed Grant Thornton LLP (\"Grant Thornton\") as the Company's independent registered public accounting firm, effective upon completion of its engagement services for the review of the Company's consolidated financial statements for the period ended March 31, 2026, which was completed on April 28, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/912593/000091259326000167/0000912593-26-000167-index.htm"}},{"accession":"0001185185-26-001435","ticker":"ALOY","company_name":"REALLOYS INC.","filed_at":"2026-04-20T23:59:59+00:00","headline":"Realloys dismisses Victor Mokuolo CPA, appoints Grassi & Co. as new auditor","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.25,"calibrated_materiality_score":0.25,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001185185-26-001435","json":"https://secwatch.observer/filing/0001185185-26-001435.json","markdown":"https://secwatch.observer/filing/0001185185-26-001435.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1567900/000118518526001435/0001185185-26-001435-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1567900/000118518526001435/realloys8k030626.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"the Audit Committee approved, effective immediately, (i) the appointment of Deloitte & Touche LLP (\"Deloitte\") as the Company's new independent registered public accounting firm for the fiscal year ending December 31, 2025 and (ii) the dismissal of Ernst & Young LLP (\"EY\") as the Company's independent registered public accounting firm","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1852353/000106299325016982/0001062993-25-016982-index.htm","comparable_excerpt":"On April 20, 2026, the Company engaged Grassi & Co. CPAs, P.C. as its new independent registered public accounting firm","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1567900/000118518526001435/0001185185-26-001435-index.htm"}},{"accession":"0001437749-26-012705","ticker":"HYFM","company_name":"HYDROFARM HOLDINGS GROUP, INC.","filed_at":"2026-04-20T23:59:59+00:00","headline":"Hydrofarm Holdings Group replaces auditor: Deloitte out, CBIZ in","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.3,"calibrated_materiality_score":0.3,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-012705","json":"https://secwatch.observer/filing/0001437749-26-012705.json","markdown":"https://secwatch.observer/filing/0001437749-26-012705.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1695295/000143774926012705/0001437749-26-012705-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1695295/000143774926012705/hyfm20260415_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"the Audit Committee approved, effective immediately, (i) the appointment of Deloitte & Touche LLP (\"Deloitte\") as the Company's new independent registered public accounting firm for the fiscal year ending December 31, 2025 and (ii) the dismissal of Ernst & Young LLP (\"EY\") as the Company's independent registered public accounting firm","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1852353/000106299325016982/0001062993-25-016982-index.htm","comparable_excerpt":"the Committee dismissed Deloitte & Touche LLP (“Deloitte”) as independent registered public accounting firm of the Company effective April 14, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1695295/000143774926012705/0001437749-26-012705-index.htm"}},{"accession":"0001493152-26-017801","ticker":"GWTI","company_name":"GREENWAY TECHNOLOGIES, INC. & SUBSIDIARIES","filed_at":"2026-04-17T23:59:59+00:00","headline":"Greenway Technologies auditor Assurance Dimensions resigns; Stephano Slack engaged","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.25,"calibrated_materiality_score":0.25,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-017801","json":"https://secwatch.observer/filing/0001493152-26-017801.json","markdown":"https://secwatch.observer/filing/0001493152-26-017801.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1572386/000149315226017801/0001493152-26-017801-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1572386/000149315226017801/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"the Audit Committee approved, effective immediately, (i) the appointment of Deloitte & Touche LLP (\"Deloitte\") as the Company's new independent registered public accounting firm for the fiscal year ending December 31, 2025 and (ii) the dismissal of Ernst & Young LLP (\"EY\") as the Company's independent registered public accounting firm","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1852353/000106299325016982/0001062993-25-016982-index.htm","comparable_excerpt":"Resignation\nof Accounting Firm (a) On\n April 18, 2025, Greenway Technologies, Inc., a Texas corporation (the “Company”), received the resignation of Assurance","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1572386/000149315226017801/0001493152-26-017801-index.htm"}},{"accession":"0001722556-26-000008","ticker":"BGFR","company_name":"BestGofer Inc.","filed_at":"2026-04-14T23:59:59+00:00","headline":"BestGofer reverses auditor change; reappoints Barton CPA PLLC","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.3,"calibrated_materiality_score":0.3,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001722556-26-000008","json":"https://secwatch.observer/filing/0001722556-26-000008.json","markdown":"https://secwatch.observer/filing/0001722556-26-000008.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1722556/000172255626000008/0001722556-26-000008-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1722556/000172255626000008/bgof-20260408_8ka.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"the Audit Committee approved, effective immediately, (i) the appointment of Deloitte & Touche LLP (\"Deloitte\") as the Company's new independent registered public accounting firm for the fiscal year ending December 31, 2025 and (ii) the dismissal of Ernst & Young LLP (\"EY\") as the Company's independent registered public accounting firm","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1852353/000106299325016982/0001062993-25-016982-index.htm","comparable_excerpt":"the Board of Directors reappointed Barton CPA PLLC (“Barton”), PCAOB Firm ID 6968, as the Company’s independent registered public accounting firm, effective immediately","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1722556/000172255626000008/0001722556-26-000008-index.htm"}},{"accession":"0001213900-26-042094","ticker":null,"company_name":"Hudson Acquisition I Corp.","filed_at":"2026-04-10T23:59:59+00:00","headline":"Hudson Acquisition I Corp dismisses WWC, appoints HCL as new auditor","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.3,"calibrated_materiality_score":0.3,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-042094","json":"https://secwatch.observer/filing/0001213900-26-042094.json","markdown":"https://secwatch.observer/filing/0001213900-26-042094.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1853047/000121390026042094/0001213900-26-042094-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1853047/000121390026042094/ea0285808-8k_hudson1.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"the Audit Committee approved, effective immediately, (i) the appointment of Deloitte & Touche LLP (\"Deloitte\") as the Company's new independent registered public accounting firm for the fiscal year ending December 31, 2025 and (ii) the dismissal of Ernst & Young LLP (\"EY\") as the Company's independent registered public accounting firm","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1852353/000106299325016982/0001062993-25-016982-index.htm","comparable_excerpt":"On April 8, 2026, the audit committee of the board of directors of Hudson Acquisition I Corp. (the “Company”) approved the dismissal of WWC, P.C. (“WWC”) as the Company’s independent registered public accounting firm with effective immediately.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1853047/000121390026042094/0001213900-26-042094-index.htm"}},{"accession":"0001999371-26-007871","ticker":"DEFI","company_name":"Hashdex Commodities Trust","filed_at":"2026-04-08T23:59:59+00:00","headline":"Hashdex Commodities Trust dismisses Tait Weller, appoints Cohen & Company as auditor","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.3,"calibrated_materiality_score":0.3,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001999371-26-007871","json":"https://secwatch.observer/filing/0001999371-26-007871.json","markdown":"https://secwatch.observer/filing/0001999371-26-007871.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1985840/000199937126007871/0001999371-26-007871-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1985840/000199937126007871/defi_8k-040626.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"the Audit Committee approved, effective immediately, (i) the appointment of Deloitte & Touche LLP (\"Deloitte\") as the Company's new independent registered public accounting firm for the fiscal year ending December 31, 2025 and (ii) the dismissal of Ernst & Young LLP (\"EY\") as the Company's independent registered public accounting firm","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1852353/000106299325016982/0001062993-25-016982-index.htm","comparable_excerpt":"(b) Appointment of New Independent Registered Public Accounting Firm On April 6, 2026 (the “Engagement Date”), the Trust engaged Cohen & Company, Ltd. (“Cohen”) as the independent","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1985840/000199937126007871/0001999371-26-007871-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}