{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-25-021599","form_type":"8-K","ticker":"PNRG","cik":"0000056868","company_name":"PRIMEENERGY RESOURCES CORP","filed_at":"2025-07-01T23:59:59+00:00","discovered_at":"2026-05-14T18:02:46.140165+00:00","generated_at":"2026-05-18T11:15:59.547725+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"PrimeEnergy Resources dismisses auditor Grassi, engages Withum Smith+Brown","bullets":["Audit Committee dismissed Grassi & Co. as independent registered public accounting firm effective June 27, 2025.","No disagreements or reportable events in the two most recent fiscal years or subsequent interim period.","Engaged Withum Smith+Brown, PC as new auditor on June 27, 2025.","Grassi's reports for 2024 and 2023 were unqualified with no adverse opinions or modifications."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-25-021599","json":"https://secwatch.observer/filing/0001437749-25-021599.json","markdown":"https://secwatch.observer/filing/0001437749-25-021599.md","text":"https://secwatch.observer/filing/0001437749-25-021599.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/56868/000143774925021599/0001437749-25-021599-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/56868/000143774925021599/pnrg20250630_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-18T11:15:59.547725+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":"4b704b77c2014fe1fc549999934ffd88bf4ab096","claim":"PRIMEENERGY RESOURCES CORP engaged Withum Smith+Brown, PC as its auditor.","evidence_excerpt":"June 27, 2025 (the “Engagement Date”), the Committee approved the engagement of Withum Smith+Brown, PC (“Withum”) as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/56868/000143774925021599/0001437749-25-021599-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Withum Smith+Brown, PC"}],"fact_type":"auditor_change"},{"claim_id":"b1b34ec6ee25e44104715f49a301ddfe4fd7efe2","claim":"PRIMEENERGY RESOURCES CORP dismissed Grassi & Co., CPAs, P.C. as its auditor.","evidence_excerpt":"June 27, 2025, the Audit Committee (the “Committee”) of the Board of Directors of PrimeEnergy Resources Corporation (the “Company”), approved the dismissal of Grassi & Co., CPAs, P.C. (“Grassi”) as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/56868/000143774925021599/0001437749-25-021599-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Grassi & Co., CPAs, P.C."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}