{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-079133","form_type":"8-K","ticker":"AUMN","cik":"0001011509","company_name":"Golden Minerals Co","filed_at":"2023-07-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:32.857242+00:00","generated_at":"2026-06-13T10:51:35.891123+00:00","sec_items":["4.01","9.01"],"event_type":"regulatory","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Golden Minerals appoints Haynie & Company as new auditor; Armanino dismissed","bullets":["Haynie & Company appointed as independent auditor for FY 2023, effective June 22, 2023.","Armanino dismissed by mutual agreement effective July 7, 2023 no adverse opinions or disagreements.","No reportable events or disagreements on accounting principles or audit scope during prior fiscal years."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-079133","json":"https://secwatch.observer/filing/0001104659-23-079133.json","markdown":"https://secwatch.observer/filing/0001104659-23-079133.md","text":"https://secwatch.observer/filing/0001104659-23-079133.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1011509/000110465923079133/0001104659-23-079133-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1011509/000110465923079133/tm2320863d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T10:51:35.891123+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":"38721f4831b9d8b5544f69ed9a5e69e8a02358f2","claim":"Golden Minerals Co engaged Haynie & Company as its auditor.","evidence_excerpt":"The Audit Committee of the Company unanimously approved the appointment of Haynie, subject to completion of Haynie’s client acceptance procedures, which were completed on June 22, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1011509/000110465923079133/0001104659-23-079133-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Haynie & Company"}],"fact_type":"auditor_change"},{"claim_id":"f80b9d34d1f06a71038aa48276d9484b93516b88","claim":"Golden Minerals Co dismissed Armanino, LLP as its auditor.","evidence_excerpt":"The Company’s prior engagement with Armanino, LLP (“Armanino”) as the Company’s independent registered public accounting firm has been terminated by mutual agreement of the Company’s Audit Committee and Armanino.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1011509/000110465923079133/0001104659-23-079133-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Armanino, LLP"},{"label":"Successor","value":"Haynie & Company"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}