{"schema_version":"secwatch.filing_event.v1","accession":"0001185185-25-001608","form_type":"8-K","ticker":"ROYL","cik":"0001694617","company_name":"Royale Energy, Inc.","filed_at":"2025-11-03T23:59:59+00:00","discovered_at":"2026-05-14T18:02:40.168188+00:00","generated_at":"2026-05-17T00:54:27.464018+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.15,"calibrated_materiality_score":0.15,"confidence":"high","headline":"Royale Energy swaps auditor from Horne LLP to BDO USA following Horne's partner migration","bullets":["Horne LLP resigned Oct 31, 2025; partners and staff joined BDO USA.","Audit Committee approved BDO USA as independent auditor on Nov 3, 2025.","No adverse opinions or disagreements in fiscal years 2023 and 2024 or interim period.","No consultations with BDO prior to engagement on accounting or audit matters."],"urls":{"canonical":"https://secwatch.observer/filing/0001185185-25-001608","json":"https://secwatch.observer/filing/0001185185-25-001608.json","markdown":"https://secwatch.observer/filing/0001185185-25-001608.md","text":"https://secwatch.observer/filing/0001185185-25-001608.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1694617/000118518525001608/0001185185-25-001608-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1694617/000118518525001608/royl8k103125.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T00:54:27.464018+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":"1e9045e9f24bc62b4f9375a082e4df07bd3478d2","claim":"Horne LLP resigned as auditor of Royale Energy, Inc..","evidence_excerpt":"ovember 1, 2025, the partners and professional staff of Horne LLP (“Horne”), which was engaged as the independent registered public accounting firm of the registrant, Royale Energy, Inc. (the “Company”), joined BDO USA, P.C. (“BDO”). As a result of this transaction, Horne resigned as the Company’s independent registered public accounting firm on October 31, 2025. On November 3, 2025, following the resignation of Horne, the Company, through and with the approval of its Audit Committee, appointed","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1694617/000118518525001608/0001185185-25-001608-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Horne LLP"}],"fact_type":"auditor_change"},{"claim_id":"699a6f6cfe329c53406f43b8037815e35ee4e17a","claim":"Royale Energy, Inc. engaged BDO USA, P.C. as its auditor.","evidence_excerpt":"the Company, through and with the approval of its Audit Committee, appointed BDO as its independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1694617/000118518525001608/0001185185-25-001608-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"BDO USA, P.C."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}