{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-25-013705","form_type":"8-K","ticker":"USAU","cik":"0000027093","company_name":"U.S. GOLD CORP.","filed_at":"2025-09-16T23:59:59+00:00","discovered_at":"2026-05-14T18:02:45.998374+00:00","generated_at":"2026-05-17T06:34:43.242117+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"negative","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"U.S. Gold Corp. replaces auditor Marcum LLP with CBIZ CPAs after acquisition; prior reports included going concern","bullets":["Marcum resigned on Sept 12, 2025; CBIZ CPAs engaged for FY ending April 30, 2026, effective Q1 review.","No disagreements or reportable events between company and Marcum during fiscal years 2025 and 2024.","Marcum's prior reports contained an explanatory paragraph about substantial doubt regarding going concern.","Audit committee approved engagement of CBIZ CPAs; no prior consultations occurred."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-25-013705","json":"https://secwatch.observer/filing/0001493152-25-013705.json","markdown":"https://secwatch.observer/filing/0001493152-25-013705.md","text":"https://secwatch.observer/filing/0001493152-25-013705.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/27093/000149315225013705/0001493152-25-013705-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/27093/000149315225013705/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T06:34:43.242117+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":"0ea1f6e84b43aa625cc3402a20a7ba470521dff2","claim":"U.S. GOLD CORP. engaged CBIZ CPAs P.C. as its auditor.","evidence_excerpt":"On September 12, 2025, Marcum resigned as the Company’s independent registered public accountant and CBIZ CPAs was engaged to serve as the independent registered public accountant of the Company for the fiscal year ending April 30, 2026","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/27093/000149315225013705/0001493152-25-013705-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"CBIZ CPAs P.C."}],"fact_type":"auditor_change"},{"claim_id":"2c70624e6af892416f783473115a09c3d541ef4d","claim":"Marcum LLP resigned as auditor of U.S. GOLD CORP..","evidence_excerpt":"On September 12, 2025, Marcum resigned as the Company’s independent registered public accountant and CBIZ CPAs was engaged to serve as the independent registered public accountant of the Company for the fiscal year ending April 30, 2026","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/27093/000149315225013705/0001493152-25-013705-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Marcum LLP"},{"label":"Successor","value":"CBIZ 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"}