---
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"
generated_at: "2026-05-16T02:47:15.528948+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.9
calibrated_materiality_score: 0.9
confidence: "high"
source: SEC EDGAR
---

# Norris Industries Dismisses BDO USA as Auditor Following Disagreement on Preferred Stock Classification

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.9
- calibrated_materiality_score: 0.9
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-26-006597
- JSON: https://secwatch.observer/filing/0001493152-26-006597.json
- Plain text: https://secwatch.observer/filing/0001493152-26-006597.txt

## 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_url: https://www.sec.gov/Archives/edgar/data/1603793/000149315226006597/0001493152-26-006597-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.