{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-24-001218","form_type":"8-K","ticker":"RGCO","cik":"0001069533","company_name":"RGC RESOURCES INC","filed_at":"2024-01-11T23:59:59+00:00","discovered_at":"2026-05-14T18:03:23.281411+00:00","generated_at":"2026-06-07T00:21:44.857290+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"RGC Resources auditor Brown, Edwards & Company resigns; new firm sought","bullets":["Brown, Edwards & Company LLP resigned as independent auditor on January 8, 2024.","No disagreements or reportable events occurred during fiscal 2022 or 2023.","Audit Committee is conducting a tender process; new auditor expected for Q1 FY2024 review.","A separate Form 8-K will be filed upon engagement of a new audit firm."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-24-001218","json":"https://secwatch.observer/filing/0001437749-24-001218.json","markdown":"https://secwatch.observer/filing/0001437749-24-001218.md","text":"https://secwatch.observer/filing/0001437749-24-001218.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1069533/000143774924001218/0001437749-24-001218-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1069533/000143774924001218/rgco20240111_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T00:21:44.857290+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":"c3aeb8af7aedb8fd8b93470932637bc8568a567f","claim":"Brown, Edwards & Company, L.L.P. resigned as auditor of RGC RESOURCES INC.","evidence_excerpt":"In a letter dated January 8, 2024, Brown, Edwards & Company, L.L.P. (“BE”) resigned as RGC Resources, Inc.’s (the “Company”) independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1069533/000143774924001218/0001437749-24-001218-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Brown, Edwards & Company, L.L.P."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}