{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-25-014242","form_type":"8-K","ticker":"HROW","cik":"0001360214","company_name":"HARROW, INC.","filed_at":"2025-09-19T23:59:59+00:00","discovered_at":"2026-05-14T18:02:43.814084+00:00","generated_at":"2026-05-17T06:04:54.800584+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Harrow dismisses Crowe LLP, appoints Deloitte & Touche as new independent auditor","bullets":["Crowe dismissed as auditor effective Sept 17, 2025; no adverse opinions or disagreements during their tenure covering FY2024.","Audit Committee approved Deloitte to audit FY2025 financials, subject to client acceptance procedures and engagement letter execution.","Crowe's letter agreeing with disclosures filed as Exhibit 16 to this 8-K."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-25-014242","json":"https://secwatch.observer/filing/0001493152-25-014242.json","markdown":"https://secwatch.observer/filing/0001493152-25-014242.md","text":"https://secwatch.observer/filing/0001493152-25-014242.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1360214/000149315225014242/0001493152-25-014242-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1360214/000149315225014242/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T06:04:54.800584+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":"02061852110ad799fdb915504fe3850e353dc0e1","claim":"HARROW, INC. engaged Deloitte & Touche LLP as its auditor.","evidence_excerpt":"On September 17, 2025, the Audit Committee approved the appointment of Deloitte & Touche LLP (“ Deloitte ”) as the Company’s new independent registered public accounting firm to audit the Company’s consolidated financial statements for the year ending December 31, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1360214/000149315225014242/0001493152-25-014242-index.htm","confidence":0.9},{"claim_id":"d8e1f44de62f76825f5942d28e6acd0f15bb455f","claim":"HARROW, INC. dismissed Crowe LLP as its auditor.","evidence_excerpt":"On September 17, 2025, Harrow, Inc. 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S. Madhava Rao, Chartered Accountant (PCAOB ID 06662) (“Madhava Rao”) resigned as the independent registered public accounting firm of GROOVE BOTANICALS, INC., a Nevada corporation (the “Company”), effective immediately.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/918573/000147793226003407/0001477932-26-003407-index.htm"}},{"accession":"0001193125-26-234494","ticker":"RMIX","company_name":"Suncrete, Inc.","filed_at":"2026-05-21T20:26:49+00:00","headline":"Suncrete changes auditor to Grant Thornton; prior auditor flagged going concern","event_type":"other","sec_items":["4.01","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-234494","json":"https://secwatch.observer/filing/0001193125-26-234494.json","markdown":"https://secwatch.observer/filing/0001193125-26-234494.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2094433/000119312526234494/0001193125-26-234494-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2094433/000119312526234494/d153034d8ka.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On September 17, 2025, the Audit Committee approved the appointment of Deloitte & Touche LLP (“ Deloitte ”) as the Company’s new independent registered public accounting firm to audit the Company’s consolidated financial statements for the year ending December 31, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1360214/000149315225014242/0001493152-25-014242-index.htm","comparable_excerpt":"As previously disclosed, on April 8, 2026, the audit committee of the board of directors of the Company (the “Board”) approved the engagement of Grant Thornton LLP (“Grant Thornton”) as the independent registered public accounting firm to audit the Company’s consolidated financial statements for the year ending December 31, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2094433/000119312526234494/0001193125-26-234494-index.htm"}},{"accession":"0001493152-26-020901","ticker":"BMNR","company_name":"BITMINE IMMERSION TECHNOLOGIES, INC.","filed_at":"2026-05-01T23:59:59+00:00","headline":"Bitmine Immersion Technologies dismisses Bush & Associates, appoints KPMG as auditor","event_type":"other","sec_items":["4.01","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-020901","json":"https://secwatch.observer/filing/0001493152-26-020901.json","markdown":"https://secwatch.observer/filing/0001493152-26-020901.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1829311/000149315226020901/0001493152-26-020901-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1829311/000149315226020901/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On September 17, 2025, the Audit Committee approved the appointment of Deloitte & Touche LLP (“ Deloitte ”) as the Company’s new independent registered public accounting firm to audit the Company’s consolidated financial statements for the year ending December 31, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1360214/000149315225014242/0001493152-25-014242-index.htm","comparable_excerpt":"pproved the dismissal of Bush & Associates CPA LLC (“ Bush & Associates ”) as the Company’s independent\nregistered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1829311/000149315226020901/0001493152-26-020901-index.htm"}},{"accession":"0001193125-26-161712","ticker":"HGTXU","company_name":"HUGOTON ROYALTY TRUST","filed_at":"2026-04-17T23:59:59+00:00","headline":"Hugoton Royalty Trust dismisses auditor Grant Thornton; 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Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}