---
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"
generated_at: "2026-05-23T06:10:06.388862+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# USA Rare Earth dismisses UHY, engages HORNE as new auditor

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-25-035605
- JSON: https://secwatch.observer/filing/0001213900-25-035605.json
- Plain text: https://secwatch.observer/filing/0001213900-25-035605.txt

## Key facts
- Auditor Changes
  USA Rare Earth, Inc. dismissed UHY LLP as its auditor.
  - Action: dismissal
  - Auditor: UHY LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1970622/000121390025035605/0001213900-25-035605-index.htm
- Auditor Changes
  USA Rare Earth, Inc. engaged HORNE LLP as its auditor.
  - Action: engagement
  - Auditor: HORNE LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1970622/000121390025035605/0001213900-25-035605-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.