{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-25-020507","form_type":"8-K","ticker":"NRIS","cik":"0001603793","company_name":"Norris Industries, Inc.","filed_at":"2025-11-03T23:59:59+00:00","discovered_at":"2026-05-14T18:02:39.892952+00:00","generated_at":"2026-05-17T00:53:07.570434+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Norris Industries appoints BDO USA as auditor after Horne LLP resignation","bullets":["Horne LLP resigned as independent auditor on Oct 31, 2025; BDO USA appointed Nov 1, 2025.","Auditor change follows Horne's partners and professional staff joining BDO USA.","No disagreements or reportable events between Norris and Horne in fiscal 2025 or 2024.","Horne furnished a letter to the SEC (Exhibit 16.1) agreeing with the filing's statements."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-25-020507","json":"https://secwatch.observer/filing/0001493152-25-020507.json","markdown":"https://secwatch.observer/filing/0001493152-25-020507.md","text":"https://secwatch.observer/filing/0001493152-25-020507.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1603793/000149315225020507/0001493152-25-020507-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1603793/000149315225020507/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T00:53:07.570434+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":"45499bc9532ab6ec6823891c6d4659c4fd782639","claim":"Norris Industries, Inc. engaged BDO USA, P.C. as its auditor.","evidence_excerpt":"On November 1, 2025, following the resignation of Horne, the Company, through and with the approval of its Board of Directors, appointed BDO as its independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1603793/000149315225020507/0001493152-25-020507-index.htm","confidence":0.9},{"claim_id":"8e27c5c1dc449f52e94102bce085495ba29483df","claim":"Horne LLP resigned as auditor of Norris Industries, Inc..","evidence_excerpt":"ovember 1, 2025, the partners and professional staff of Horne LLP (“Horne”), which was engaged as the independent registered public accounting firm of the registrant, Norris Industries, Inc. (the “Company”), joined BDO USA, P.C. (“BDO”). As a result of this transaction, Horne resigned as the Company’s independent registered public accounting firm on October 31, 2025. On November 1, 2025, following the resignation of Horne, the Company, through and with the approval of its Board of Directors, appointed","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1603793/000149315225020507/0001493152-25-020507-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001477932-26-003407","ticker":"GRVE","company_name":"GROOVE BOTANICALS INC.","filed_at":"2026-05-22T17:58:32+00:00","headline":"Groove Botanicals replaces auditor; prior reports noted going concern doubts","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","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-26-003407","json":"https://secwatch.observer/filing/0001477932-26-003407.json","markdown":"https://secwatch.observer/filing/0001477932-26-003407.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/918573/000147793226003407/0001477932-26-003407-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/918573/000147793226003407/grve_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On November 1, 2025, following the resignation of Horne, the Company, through and with the approval of its Board of Directors, appointed BDO as its independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1603793/000149315225020507/0001493152-25-020507-index.htm","comparable_excerpt":"On May 13, 2026, M. 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","similar 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materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-017078","json":"https://secwatch.observer/filing/0001437749-26-017078.json","markdown":"https://secwatch.observer/filing/0001437749-26-017078.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1487428/000143774926017078/0001437749-26-017078-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1487428/000143774926017078/hrzn20260514_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On November 1, 2025, following the resignation of Horne, the Company, through and with the approval of its Board of Directors, appointed BDO as its independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1603793/000149315225020507/0001493152-25-020507-index.htm","comparable_excerpt":"the Board approved the appointment of Grant Thorton LLP (“GT”) to serve as the Company’s independent registered accounting firm to audit the Company’s consolidated financial statements for the fiscal year ended December 31, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1487428/000143774926017078/0001437749-26-017078-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","similar materiality"],"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 November 1, 2025, following the resignation of Horne, the Company, through and with the approval of its Board of Directors, appointed BDO as its independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1603793/000149315225020507/0001493152-25-020507-index.htm","comparable_excerpt":"pproved the dismissal of Bush & Associates CPA LLC (“ Bush & Associates ”) as the Company’s independent\nregistered public accounting 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(“Vilki”) as its independent registered public accounting firm for the Company’s fiscal year ending December 31, 2026 to replace L J Soldinger Associates, LLC (“Soldinger”).","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1103833/000147793226002377/0001477932-26-002377-index.htm"}},{"accession":"0001364954-26-000030","ticker":"CHGG","company_name":"CHEGG, INC","filed_at":"2026-04-15T23:59:59+00:00","headline":"Chegg dismisses Deloitte as auditor, appoints Grant Thornton effective April 13, 2026","event_type":"other","sec_items":["4.01","9.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001364954-26-000030","json":"https://secwatch.observer/filing/0001364954-26-000030.json","markdown":"https://secwatch.observer/filing/0001364954-26-000030.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1364954/000136495426000030/0001364954-26-000030-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1364954/000136495426000030/chgg-20260413.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On November 1, 2025, following the resignation of Horne, the Company, through and with the approval of its Board of Directors, appointed BDO as its independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1603793/000149315225020507/0001493152-25-020507-index.htm","comparable_excerpt":"on April 13, 2026 , the Audit Committee dismissed Deloitte as the Company's independent registered public accounting firm, effective immediately","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1364954/000136495426000030/0001364954-26-000030-index.htm"}},{"accession":"0001753926-26-000860","ticker":"IPAR","company_name":"INTERPARFUMS INC","filed_at":"2026-05-13T21:21:12+00:00","headline":"Interparfums dismisses Forvis, appoints Grant Thornton as auditor","event_type":"other","sec_items":["4.01"],"materiality_score":0.4,"calibrated_materiality_score":0.4,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01","same event type: other","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001753926-26-000860","json":"https://secwatch.observer/filing/0001753926-26-000860.json","markdown":"https://secwatch.observer/filing/0001753926-26-000860.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/822663/000175392626000860/0001753926-26-000860-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/822663/000175392626000860/ipar-20260508.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On November 1, 2025, following the resignation of Horne, the Company, through and with the approval of its Board of Directors, appointed BDO as its independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1603793/000149315225020507/0001493152-25-020507-index.htm","comparable_excerpt":"tion S-K, other than, as previously disclosed in Item 9A of the Company’s Annual Report on Form 10-K for the years ended December 31, 2025 and 2024, a material weakness in internal control over financial reporting On May 8, 2026, the Audit Committee appointed Grant Thornton, LLP (“Grant Thornton”) as the Company’s independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/822663/000175392626000860/0001753926-26-000860-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"}