{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-26-019911","form_type":"8-K","ticker":"LODE","cik":"0001120970","company_name":"Comstock Inc.","filed_at":"2026-06-09T10:05:22+00:00","discovered_at":"2026-06-09T10:10:00.286857+00:00","generated_at":"2026-06-09T10:10:39.752047+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"Comstock changes auditor after Assure acquisition by Sadler Gibb; no disagreements","bullets":["Assure CPA resigned as auditor effective June 3, 2026; Sadler Gibb acquired its assets.","Board appointed Sadler Gibb as new independent auditor on June 5, 2026.","No disagreements or reportable events occurred with Assure during FY2024-2025 or interim.","Assure's audit reports for FY2024 and FY2025 were unqualified, no adverse opinions."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-019911","json":"https://secwatch.observer/filing/0001437749-26-019911.json","markdown":"https://secwatch.observer/filing/0001437749-26-019911.md","text":"https://secwatch.observer/filing/0001437749-26-019911.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1120970/000143774926019911/0001437749-26-019911-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1120970/000143774926019911/lode20260605_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-09T10:10:39.752047+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":"8fb81e222c547ecebb9139d7a4dc489e0bdb1d55","claim":"Comstock Inc. engaged Sadler, Gibb & Associates, LLC as its auditor.","evidence_excerpt":"On June 5, 2026, the Board, upon recommendation by the Audit and Finance Committee of the Board, appointed Sadler Gibb 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/1120970/000143774926019911/0001437749-26-019911-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Sadler, Gibb & Associates, LLC"}],"fact_type":"auditor_change"},{"claim_id":"d1653b4b6939fc3679a6bb423dd3b9155e3a9894","claim":"Assure CPA, LLC resigned as auditor of Comstock Inc..","evidence_excerpt":"Assure has now ceased operations as a public accounting firm and resigned as the Company’s independent registered public accounting firm, effective as of June 3, 2026.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1120970/000143774926019911/0001437749-26-019911-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Assure CPA, LLC"},{"label":"Successor","value":"Sadler, Gibb & Associates, LLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}