{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-23-021683","form_type":"8-K","ticker":"USEG","cik":"0000101594","company_name":"US ENERGY CORP","filed_at":"2023-06-16T23:59:59+00:00","discovered_at":"2026-05-14T18:03:37.613739+00:00","generated_at":"2026-06-13T22:14:13.137878+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"U.S. Energy Corp. dismisses Plante & Moran, appoints Weaver and Tidwell as auditor","bullets":["Audit Committee dismissed Plante & Moran as independent auditor effective June 15, 2023 as a normal course rotation.","No adverse opinions, disagreements, or reportable events in years ended 2021 and 2022 or subsequent interim period.","Appointed Weaver and Tidwell as new auditor for fiscal 2023, subject to completion of client acceptance procedures and engagement letter."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-23-021683","json":"https://secwatch.observer/filing/0001493152-23-021683.json","markdown":"https://secwatch.observer/filing/0001493152-23-021683.md","text":"https://secwatch.observer/filing/0001493152-23-021683.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/101594/000149315223021683/0001493152-23-021683-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/101594/000149315223021683/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T22:14:13.137878+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":"1210673a16b5e04b46d6e380fb5225b7be6572c7","claim":"US ENERGY CORP dismissed Plante & Moran, PLLC as its auditor.","evidence_excerpt":"pproved the dismissal of Plante & Moran, PLLC (“ Plante & Moran ”) as the Company’s independent registered","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/101594/000149315223021683/0001493152-23-021683-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Plante & Moran, PLLC"}],"fact_type":"auditor_change"},{"claim_id":"cb74f7a6a783a5a891667a64ea8810e50685b01e","claim":"US ENERGY CORP engaged Weaver and Tidwell, L.L.P. as its auditor.","evidence_excerpt":"ppointment of Independent Registered Public Accounting Firm On June 15, 2023, the Audit Committee approved the appointment of Weaver and Tidwell, L.L.P. (“ Weaver and Tidwell ”) as the Company’s new independent registered public accounting firm for the year ended December 31, 2023, effective immediately upon the dismissal of Plante & Moran as the Company’s independent registered public accounting firm, subject to completion of Weaver and Tidwell’s standard client acceptance procedures and execution of an engagement letter. During 2022, Weaver and Tidwell was engaged to perform standalone audits of the December 31, 2021 and 2020 financial statements and the related","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/101594/000149315223021683/0001493152-23-021683-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Weaver and Tidwell, 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"}