{"schema_version":"secwatch.filing_event.v1","accession":"0001140361-24-013024","form_type":"8-K","ticker":null,"cik":"0001728205","company_name":"Piedmont Lithium Inc.","filed_at":"2024-03-13T23:59:59+00:00","discovered_at":"2026-05-14T18:03:25.282192+00:00","generated_at":"2026-06-04T22:26:16.656927+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Piedmont Lithium dismisses Deloitte, appoints PwC as auditor for FY2024","bullets":["Audit committee approved PwC as independent accountant for FY2024 and dismissed Deloitte, effective March 9, 2024.","Deloitte's reports on FY2022 and FY2023 financials contained no adverse opinion or qualification.","No disagreements or reportable events occurred during the two most recent fiscal years and subsequent interim period.","Piedmont did not consult PwC on accounting principles or any disagreement prior to engagement.","Deloitte provided an agreement letter dated March 13, 2024, filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-24-013024","json":"https://secwatch.observer/filing/0001140361-24-013024.json","markdown":"https://secwatch.observer/filing/0001140361-24-013024.md","text":"https://secwatch.observer/filing/0001140361-24-013024.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1728205/000114036124013024/0001140361-24-013024-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1728205/000114036124013024/ef20023990_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T22:26:16.656927+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":"00191d042cd67ebdb5b2716d2391db860a5ea376","claim":"Piedmont Lithium Inc. dismissed Deloitte & Touche LLP as its auditor.","evidence_excerpt":"on March 9, 2024, the Committee approved the appointment of PricewaterhouseCoopers LLP (\"PwC\") as the Company’s independent registered public accounting firm for Fiscal 2024 and the dismissal of Deloitte & Touche LLP (\"Deloitte\") as the Company’s independent registered public accounting firm, effective as of that same date.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1728205/000114036124013024/0001140361-24-013024-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Deloitte & Touche LLP"},{"label":"Successor","value":"PricewaterhouseCoopers LLP"}],"fact_type":"auditor_change"},{"claim_id":"e6bf912af66ab691f7c602f798d5df2ec735d4db","claim":"Piedmont Lithium Inc. engaged PricewaterhouseCoopers LLP as its auditor.","evidence_excerpt":"on March 9, 2024, the Committee approved the appointment of PricewaterhouseCoopers LLP (\"PwC\") as the Company’s independent registered public accounting firm for Fiscal 2024 and the dismissal of Deloitte & Touche LLP (\"Deloitte\") as the Company’s independent registered public accounting firm, effective as of that same date.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1728205/000114036124013024/0001140361-24-013024-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"PricewaterhouseCoopers LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}