{"schema_version":"secwatch.filing_event.v1","accession":"0001185185-23-000303","form_type":"8-K","ticker":"ROYL","cik":"0001694617","company_name":"Royale Energy, Inc.","filed_at":"2023-03-31T23:59:59+00:00","discovered_at":"2026-05-14T18:03:46.175889+00:00","generated_at":"2026-06-17T08:01:20.700347+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Royale Energy appoints Horne LLP as auditor for FY2022","bullets":["Appointed Horne LLP as independent registered public accounting firm for fiscal year ended Dec 31, 2022, effective March 31, 2023.","No prior consultations with Horne on matters under Item 304(a)(2)(i) or (ii) for fiscal years 2020 and 2021.","Horne had not provided any services to the company before the engagement date."],"urls":{"canonical":"https://secwatch.observer/filing/0001185185-23-000303","json":"https://secwatch.observer/filing/0001185185-23-000303.json","markdown":"https://secwatch.observer/filing/0001185185-23-000303.md","text":"https://secwatch.observer/filing/0001185185-23-000303.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1694617/000118518523000303/0001185185-23-000303-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1694617/000118518523000303/royaleinc20230331_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-17T08:01:20.700347+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":"269c51681b6be6adae6b104dd85a511a1f78ec47","claim":"Royale Energy, Inc. engaged Horne LLP as its auditor.","evidence_excerpt":"the Audit Committee of the Board of Directors of Royale Energy, Inc. (the “Company”) appointed Horne LLP (“Horne”) 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/1694617/000118518523000303/0001185185-23-000303-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Horne LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}