{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-24-002544","form_type":"8-K","ticker":"RGCO","cik":"0001069533","company_name":"RGC RESOURCES INC","filed_at":"2024-01-30T23:59:59+00:00","discovered_at":"2026-05-14T18:03:23.282730+00:00","generated_at":"2026-06-06T14:37:40.105072+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"RGC Resources appoints Deloitte & Touche as new independent auditor for FY2024","bullets":["Audit Committee conducted tender process and selected Deloitte & Touche LLP as auditor for fiscal year ending Sep 30, 2024, effective Jan 26, 2024.","No prior consultations with Deloitte regarding accounting principles, audit opinions, or disagreements.","No reportable events under Item 304(a)(1)(v) of Reg S-K occurred in prior periods.","Former auditor's resignation was previously reported on Form 8-K filed Jan 11, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-24-002544","json":"https://secwatch.observer/filing/0001437749-24-002544.json","markdown":"https://secwatch.observer/filing/0001437749-24-002544.md","text":"https://secwatch.observer/filing/0001437749-24-002544.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1069533/000143774924002544/0001437749-24-002544-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1069533/000143774924002544/rgco20240130_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T14:37:40.105072+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":"879bb2d84bc41f9c019f77f72ef65a6dd4d6319b","claim":"RGC RESOURCES INC engaged Deloitte & Touche LLP as its auditor.","evidence_excerpt":"On January 26, 2024, the Audit Committee approved the engagement of Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered public accounting firm for the Company’s fiscal year ending September 30, 2024, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1069533/000143774924002544/0001437749-24-002544-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Deloitte & Touche LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}