{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-006597","form_type":"8-K","ticker":"NRIS","cik":"0001603793","company_name":"Norris Industries, Inc.","filed_at":"2026-02-13T23:59:59+00:00","discovered_at":"2026-05-14T18:02:35.608294+00:00","generated_at":"2026-05-16T02:47:15.528948+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.9,"calibrated_materiality_score":0.9,"confidence":"high","headline":"Norris Industries Dismisses BDO USA as Auditor Following Disagreement on Preferred Stock Classification","bullets":["Board dismissed BDO USA, P.C. as independent auditor effective Feb 9, 2026; BDO had not issued any audit report for the company.","Disagreement with BDO centered on whether Series A Convertible Preferred Stock should be classified as permanent or temporary equity.","Prior auditor HORNE LLP's partners and staff joined BDO on Nov 1, 2025; HORNE's past reports were unqualified.","Company identified material weaknesses including lack of accounting expertise, no independent audit committee, and insufficient segregation of duties.","Company has not yet engaged a new independent registered public accounting firm as of the filing date."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-006597","json":"https://secwatch.observer/filing/0001493152-26-006597.json","markdown":"https://secwatch.observer/filing/0001493152-26-006597.md","text":"https://secwatch.observer/filing/0001493152-26-006597.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1603793/000149315226006597/0001493152-26-006597-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1603793/000149315226006597/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud","generated_at":"2026-05-16T02:47:15.528948+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":"5e904bd53e17f68b8ed3a6f54a28fddf56200a2b","claim":"Norris Industries, Inc. dismissed BDO USA, P.C. as its auditor.","evidence_excerpt":"On February 9, 2026, the Board of Directors of Norris Industries, Inc. (the “Company”) dismissed BDO USA, P.C. (“BDO”) as the Company’s independent registered public accounting firm, effective as of February 9, 2026.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1603793/000149315226006597/0001493152-26-006597-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001493152-26-025432","ticker":"WAST","company_name":"WASTE ENERGY CORP.","filed_at":"2026-05-27T20:33:41+00:00","headline":"Waste Energy Corp. files 8-K/A: auditor Integrität resigned amid disagreement over AZ litigation legal confirmations","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.8,"calibrated_materiality_score":0.8,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-025432","json":"https://secwatch.observer/filing/0001493152-26-025432.json","markdown":"https://secwatch.observer/filing/0001493152-26-025432.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025432/0001493152-26-025432-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025432/form8-ka.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On February 9, 2026, the Board of Directors of Norris Industries, Inc. (the “Company”) dismissed BDO USA, P.C. (“BDO”) as the Company’s independent registered public accounting firm, effective as of February 9, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1603793/000149315226006597/0001493152-26-006597-index.htm","comparable_excerpt":"ments contained in Integrität’s correspondence. Except as expressly\nset forth herein, this Amendment does not amend, update, or change any other items or disclosures contained in the Original Report.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025432/0001493152-26-025432-index.htm"}},{"accession":"0001628280-26-037912","ticker":"OCTV","company_name":"Octave Intelligence plc","filed_at":"2026-05-26T10:02:50+00:00","headline":"Octave Intelligence completes spin-off from Hexagon; draws $625M credit facility, changes auditor","event_type":"other_material","sec_items":["1.01","2.03","4.01","5.02","8.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-037912","json":"https://secwatch.observer/filing/0001628280-26-037912.json","markdown":"https://secwatch.observer/filing/0001628280-26-037912.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2083632/000162828026037912/0001628280-26-037912-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2083632/000162828026037912/octaveintelligenceplcclosi.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On February 9, 2026, the Board of Directors of Norris Industries, Inc. (the “Company”) dismissed BDO USA, P.C. (“BDO”) as the Company’s independent registered public accounting firm, effective as of February 9, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1603793/000149315226006597/0001493152-26-006597-index.htm","comparable_excerpt":"On May 20, 2026, the Audit Committee of the Board of Directors of the Company (i) dismissed PricewaterhouseCoopers AB (“PwC Sweden”) as the Company’s independent registered public accounting firm (the “Dismissal”) and (ii) appointed PricewaterhouseCoopers LLP, United States (“PwC US”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026 (the “Appointment”).","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2083632/000162828026037912/0001628280-26-037912-index.htm"}},{"accession":"0001499275-26-000007","ticker":"GROO","company_name":"GROOVY COMPANY, INC.","filed_at":"2026-05-13T18:31:07+00:00","headline":"Groovy Company CEO Abajian exits May 1; accountant dismissed after SEC suspension; authorized common cut to 100M shares","event_type":"other_material","sec_items":["4.01","4.02","5.03","5.02","8.01","9.01"],"materiality_score":0.95,"calibrated_materiality_score":0.95,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001499275-26-000007","json":"https://secwatch.observer/filing/0001499275-26-000007.json","markdown":"https://secwatch.observer/filing/0001499275-26-000007.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000007/0001499275-26-000007-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000007/groo-20250813_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On February 9, 2026, the Board of Directors of Norris Industries, Inc. (the “Company”) dismissed BDO USA, P.C. (“BDO”) as the Company’s independent registered public accounting firm, effective as of February 9, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1603793/000149315226006597/0001493152-26-006597-index.htm","comparable_excerpt":"(a) Dismissal of Previous Independent Registered Public Accounting Firm. On August 13, 2025, the Board of Directors of Groovy Company, Inc.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000007/0001499275-26-000007-index.htm"}},{"accession":"0001628280-26-027994","ticker":"VERI","company_name":"Veritone, Inc.","filed_at":"2026-04-28T23:59:59+00:00","headline":"Veritone dismisses Grant Thornton, appoints CBIZ; discloses material weaknesses","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.8,"calibrated_materiality_score":0.8,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-027994","json":"https://secwatch.observer/filing/0001628280-26-027994.json","markdown":"https://secwatch.observer/filing/0001628280-26-027994.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1615165/000162828026027994/0001628280-26-027994-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1615165/000162828026027994/veri-20260423.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On February 9, 2026, the Board of Directors of Norris Industries, Inc. (the “Company”) dismissed BDO USA, P.C. (“BDO”) as the Company’s independent registered public accounting firm, effective as of February 9, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1603793/000149315226006597/0001493152-26-006597-index.htm","comparable_excerpt":"(b) Engagement of New Independent Registered Public Accounting Firm . On April 23, 2026, the Audit Committee approved the engagement of CBIZ CPAs P.C.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1615165/000162828026027994/0001628280-26-027994-index.htm"}},{"accession":"0001779474-26-000015","ticker":"MAPS","company_name":"WM TECHNOLOGY, INC.","filed_at":"2026-04-07T23:59:59+00:00","headline":"WM Technology (MAPS) voluntarily delists from Nasdaq; last trading day on or about April 24, 2026","event_type":"other_material","sec_items":["3.01","4.01","5.02","7.01","9.01"],"materiality_score":0.9,"calibrated_materiality_score":0.9,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001779474-26-000015","json":"https://secwatch.observer/filing/0001779474-26-000015.json","markdown":"https://secwatch.observer/filing/0001779474-26-000015.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1779474/000177947426000015/0001779474-26-000015-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1779474/000177947426000015/maps-20260403.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On February 9, 2026, the Board of Directors of Norris Industries, Inc. (the “Company”) dismissed BDO USA, P.C. (“BDO”) as the Company’s independent registered public accounting firm, effective as of February 9, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1603793/000149315226006597/0001493152-26-006597-index.htm","comparable_excerpt":"(a) Dismissal of Independent Registered Public Accounting Firm On April 3, 2026, following approval by the Audit Committee (the “Audit Committee”) of the Board of Directors (the “Board”) of the Company, the Company dismissed its independent registered public accounting firm, Baker Tilly US, LLP (“BT”), effective immediately.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1779474/000177947426000015/0001779474-26-000015-index.htm"}},{"accession":"0001539497-26-001594","ticker":"RITE","company_name":"MINERALRITE Corp","filed_at":"2026-05-27T20:02:13+00:00","headline":"MineralRite restates financials, cuts asset carrying value from $432M to $246M","event_type":"other_material","sec_items":["4.02","7.01","8.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: auditor_change","same SEC item: 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001539497-26-001594","json":"https://secwatch.observer/filing/0001539497-26-001594.json","markdown":"https://secwatch.observer/filing/0001539497-26-001594.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1096296/000153949726001594/0001539497-26-001594-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1096296/000153949726001594/n4863_x26-8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On February 9, 2026, the Board of Directors of Norris Industries, Inc. (the “Company”) dismissed BDO USA, P.C. (“BDO”) as the Company’s independent registered public accounting firm, effective as of February 9, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1603793/000149315226006597/0001493152-26-006597-index.htm","comparable_excerpt":"management determined that certain previously issued financial statements contained in the Company’s previously filed Annual Report on Form 10 for the fiscal year ended December 31, 2025, and Quarterly Report on Form 10-Q for the quarter ended March 31, 2026, should no longer be relied upon.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1096296/000153949726001594/0001539497-26-001594-index.htm"}},{"accession":"0001288469-26-000045","ticker":"MXL","company_name":"MAXLINEAR, INC","filed_at":"2026-06-01T20:35:55+00:00","headline":"MaxLinear dismisses Grant Thornton, appoints KPMG as auditor for FY2026","event_type":"other_material","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_material"],"urls":{"canonical":"https://secwatch.observer/filing/0001288469-26-000045","json":"https://secwatch.observer/filing/0001288469-26-000045.json","markdown":"https://secwatch.observer/filing/0001288469-26-000045.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/0001288469-26-000045-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/mxl-20260528.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On February 9, 2026, the Board of Directors of Norris Industries, Inc. (the “Company”) dismissed BDO USA, P.C. (“BDO”) as the Company’s independent registered public accounting firm, effective as of February 9, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1603793/000149315226006597/0001493152-26-006597-index.htm","comparable_excerpt":"On May 28, 2026 (the “Effective Date”), MaxLinear, Inc. (the “Company”) dismissed Grant Thornton LLP (“Grant Thornton”) as the Company’s independent registered public accounting firm, effective immediately.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/0001288469-26-000045-index.htm"}},{"accession":"0001213900-26-062870","ticker":"OXSQ","company_name":"Oxford Square Capital Corp.","filed_at":"2026-05-29T20:31:12+00:00","headline":"Oxford Square Capital dismisses PwC, engages EY as independent auditor","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.4,"calibrated_materiality_score":0.4,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material"],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-062870","json":"https://secwatch.observer/filing/0001213900-26-062870.json","markdown":"https://secwatch.observer/filing/0001213900-26-062870.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1259429/000121390026062870/0001213900-26-062870-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1259429/000121390026062870/ea0292775-01_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On February 9, 2026, the Board of Directors of Norris Industries, Inc. (the “Company”) dismissed BDO USA, P.C. (“BDO”) as the Company’s independent registered public accounting firm, effective as of February 9, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1603793/000149315226006597/0001493152-26-006597-index.htm","comparable_excerpt":"On May 26, 2026, Oxford Square Capital Corp. (the “Company”) dismissed PricewaterhouseCoopers LLP (“PwC”) as its independent registered public accounting firm and engaged Ernst & Young LLP (“EY”) as its new independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1259429/000121390026062870/0001213900-26-062870-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}