{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-008101","form_type":"8-K","ticker":"NRIS","cik":"0001603793","company_name":"Norris Industries, Inc.","filed_at":"2026-02-26T23:59:59+00:00","discovered_at":"2026-05-14T18:02:35.608784+00:00","generated_at":"2026-05-15T23:36:58.437805+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Norris Industries replaces BDO USA with Sadler Gibb as auditor; no disagreements reported","bullets":["On Feb 24, 2026, engaged Sadler Gibb & Associates as new independent registered public accounting firm.","Board of Directors approved the engagement on February 13, 2026.","No prior consultations with Sadler Gibb on accounting principles or audit opinions during past two fiscal years.","No disagreements or reportable events (per Item 304) occurred with former auditor BDO USA."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-008101","json":"https://secwatch.observer/filing/0001493152-26-008101.json","markdown":"https://secwatch.observer/filing/0001493152-26-008101.md","text":"https://secwatch.observer/filing/0001493152-26-008101.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1603793/000149315226008101/0001493152-26-008101-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1603793/000149315226008101/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T23:36:58.437805+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":"afd7cdc221f4d17f4c65ac3a4193c0326e90d852","claim":"Norris Industries, Inc. engaged Sadler, Gibb & Associates, LLC as its auditor.","evidence_excerpt":"Changes in Registrant’s Certifying Accountant Engagement of Sadler, Gibb & Associates, LLC On February 24, 2026, the Company engaged Sadler, Gibb & Associates, LLC (“Sadler Gibb”), as its new independent registered","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1603793/000149315226008101/0001493152-26-008101-index.htm","confidence":0.9}],"comparable_filings":[{"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","same event type: other_material","similar materiality"],"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":"Changes in Registrant’s Certifying Accountant Engagement\nof Sadler, Gibb & Associates, LLC On\nFebruary 24, 2026, the Company engaged Sadler, Gibb & Associates, LLC (“Sadler Gibb”), as its new independent registered","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1603793/000149315226008101/0001493152-26-008101-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":"0001477932-26-003531","ticker":"CYCA","company_name":"CYTTA CORP.","filed_at":"2026-06-01T18:26:36+00:00","headline":"Cytta Corp. dismisses auditor Sadler Gibb before FY2025 audit completion, appoints RBSM LLP","event_type":"other_material","sec_items":["4.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-26-003531","json":"https://secwatch.observer/filing/0001477932-26-003531.json","markdown":"https://secwatch.observer/filing/0001477932-26-003531.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1383088/000147793226003531/0001477932-26-003531-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1383088/000147793226003531/cyca_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"Changes in Registrant’s Certifying Accountant Engagement\nof Sadler, Gibb & Associates, LLC On\nFebruary 24, 2026, the Company engaged Sadler, Gibb & Associates, LLC (“Sadler Gibb”), as its new independent registered","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1603793/000149315226008101/0001493152-26-008101-index.htm","comparable_excerpt":"On May 28 th , 2026, the Board of Directors approved the appointment of RBSM LLP. 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that it is resigning as the Company’s independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1584693/000149315226024198/0001493152-26-024198-index.htm"}},{"accession":"0001628280-26-035718","ticker":"DFH","company_name":"Dream Finders Homes, Inc.","filed_at":"2026-05-15T21:20:37+00:00","headline":"Dream Finders Homes dismisses PwC, appoints KPMG as auditor for FY 2026","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","same event type: other_material","similar 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