{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-25-085031","form_type":"8-K","ticker":"TE","cik":"0001992243","company_name":"T1 Energy Inc.","filed_at":"2025-09-05T23:59:59+00:00","discovered_at":"2026-05-14T18:02:45.771836+00:00","generated_at":"2026-05-17T08:08:51.784490+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":"T1 Energy dismisses PwC Norway, appoints KPMG as auditor for FY2025","bullets":["Audit Committee dismissed PwC Norway and appointed KPMG LLP as independent auditor for fiscal year ending December 31, 2025.","PwC Norway's reports for FY2024 and FY2023 were unqualified; no disagreements occurred during the engagement.","A previously disclosed material weakness in internal controls over nonrecurring transactions is being remediated.","KPMG was not consulted on any accounting matters prior to appointment."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-25-085031","json":"https://secwatch.observer/filing/0001213900-25-085031.json","markdown":"https://secwatch.observer/filing/0001213900-25-085031.md","text":"https://secwatch.observer/filing/0001213900-25-085031.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1992243/000121390025085031/0001213900-25-085031-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1992243/000121390025085031/ea0256209-8k_t1energy.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T08:08:51.784490+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":"0535db83a83df0a091b930b2f3660e11846ee6c7","claim":"T1 Energy Inc. dismissed PricewaterhouseCoopers AS as its auditor.","evidence_excerpt":"i) approved the dismissal of PricewaterhouseCoopers AS (“ PwC Norway ”) as the Company’s independent registered","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1992243/000121390025085031/0001213900-25-085031-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"PricewaterhouseCoopers AS"},{"label":"Successor","value":"KPMG LLP"}],"fact_type":"auditor_change"},{"claim_id":"fd0d09a77088175f07c56b60c9ec75384e5bf10d","claim":"T1 Energy Inc. engaged KPMG LLP as its auditor.","evidence_excerpt":"ublic accounting firm and (ii) appointed KPMG LLP (“ KPMG ”) as the Company’s independent registered public accounting","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1992243/000121390025085031/0001213900-25-085031-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"KPMG LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}