{"schema_version":"secwatch.filing_event.v1","accession":"0001214659-24-001138","form_type":"8-K","ticker":"GBR","cik":"0000105744","company_name":"New Concept Energy, Inc.","filed_at":"2024-01-24T23:59:59+00:00","discovered_at":"2026-05-14T18:03:23.250925+00:00","generated_at":"2026-06-06T19:00:20.708027+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"New Concept Energy engages Turner Stone & Company as new auditor after Swalm retirement","bullets":["Turner Stone & Company LLP engaged as independent auditor effective Jan 19, 2024 for FY 2023.","Prior auditor Swalm & Associates ceased services due to retirement of principal Edward S. Swalm.","No consultations with Turner Stone prior to engagement; no reportable disagreements with previous auditor.","Audit Committee consisting of Dan Locklear, Cecilia Maynard, and Raymond D. Roberts approved appointment."],"urls":{"canonical":"https://secwatch.observer/filing/0001214659-24-001138","json":"https://secwatch.observer/filing/0001214659-24-001138.json","markdown":"https://secwatch.observer/filing/0001214659-24-001138.md","text":"https://secwatch.observer/filing/0001214659-24-001138.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/105744/000121465924001138/0001214659-24-001138-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/105744/000121465924001138/b1232478k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T19:00:20.708027+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":"fdec2836f0f21954fa4c5a966a5a458a8fe659d4","claim":"New Concept Energy, Inc. engaged Turner Stone & Company LLP as its auditor.","evidence_excerpt":"r the “Issuer”) engaged the Dallas, Texas firm of Turner Stone & Company LLP as the Independent Registered Public Accountant to audit the Company’s financial statements for the fiscal year ending December 31, 2023 and any interim periods. During the Registrant’s two most fiscal years and any subsequent interim period, the Company did not consult with a Turner Stone & Company LLP or any of its members about the application of accounting principles to any specified transaction or any other matter. The decision to engage accountants was approved by the Audit Committee of the Board of Directors of the Company consisting of Dan Locklear (Chairman), Cecilia Maynard and Raymond D. Roberts, Sr. The engagement effective January 19, 2024 of Turner Stone & Company LLP as the new Independent Registered Public Accountant for the Company was necessitated by virtue","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/105744/000121465924001138/0001214659-24-001138-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Turner Stone & Company LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}