{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-25-035605","form_type":"8-K","ticker":"USAR","cik":"0001970622","company_name":"USA Rare Earth, Inc.","filed_at":"2025-04-25T23:59:59+00:00","discovered_at":"2026-05-14T18:02:50.595514+00:00","generated_at":"2026-05-23T06:10:06.388862+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"USA Rare Earth dismisses UHY, engages HORNE as new auditor","bullets":["Audit committee dismissed UHY LLP as independent auditor on April 23, 2025.","UHY's prior reports included a going concern opinion about the company's viability.","Engaged HORNE LLP as new independent auditor for fiscal year 2025.","HORNE previously audited USARE OpCo before the business combination.","No disagreements or reportable events with UHY during the relevant periods."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-25-035605","json":"https://secwatch.observer/filing/0001213900-25-035605.json","markdown":"https://secwatch.observer/filing/0001213900-25-035605.md","text":"https://secwatch.observer/filing/0001213900-25-035605.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1970622/000121390025035605/0001213900-25-035605-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1970622/000121390025035605/ea0239572-8k_usarare.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T06:10:06.388862+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":"240a895556be08eacc77566a55b485ad73a1a071","claim":"USA Rare Earth, Inc. dismissed UHY LLP as its auditor.","evidence_excerpt":"On April 23, 2025, the Audit Committee of the Board of Directors of the Company (the \" Audit Committee \") approved the dismissal of UHY LLP (\" UHY \") 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/1970622/000121390025035605/0001213900-25-035605-index.htm","confidence":0.99,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"UHY LLP"}],"fact_type":"auditor_change"},{"claim_id":"c828ef7152efd9e55a4d3803ab656525bc3c8ddc","claim":"USA Rare Earth, Inc. engaged HORNE LLP as its auditor.","evidence_excerpt":"On April 23, 2025, the Audit Committee approved the engagement of HORNE LLP (\" HORNE \") as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements for the year ending December 31, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1970622/000121390025035605/0001213900-25-035605-index.htm","confidence":0.99,"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"}