{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-020901","form_type":"8-K","ticker":"BMNR","cik":"0001829311","company_name":"BITMINE IMMERSION TECHNOLOGIES, INC.","filed_at":"2026-05-01T23:59:59+00:00","discovered_at":"2026-05-14T18:02:33.044741+00:00","generated_at":"2026-05-15T00:21:44.727711+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Bitmine Immersion Technologies dismisses Bush & Associates, appoints KPMG as auditor","bullets":["Dismissed Bush & Associates CPA LLC effective April 27, 2026; no adverse opinions or disagreements reported.","Engaged KPMG LLP as new independent registered public accounting firm for fiscal year ending August 31, 2026.","KPMG to begin audit with quarter ending May 31, 2026; no prior consultations or disputes with KPMG.","Audit Committee and Board recommended and approved the change."],"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","text":"https://secwatch.observer/filing/0001493152-26-020901.txt","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"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T00:21:44.727711+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":"99430a91f19f85086e42edae44998ab0dc9c024b","claim":"BITMINE IMMERSION TECHNOLOGIES, INC. dismissed Bush & Associates CPA LLC as its auditor.","evidence_excerpt":"as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1829311/000149315226020901/0001493152-26-020901-index.htm","confidence":0.9},{"claim_id":"bfa499a7ac1e16a3b5bda99d6c66c73a55ccde5b","claim":"BITMINE IMMERSION TECHNOLOGIES, INC. engaged KPMG LLP as its auditor.","evidence_excerpt":"as its new independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1829311/000149315226020901/0001493152-26-020901-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":"as the Company’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1829311/000149315226020901/0001493152-26-020901-index.htm","comparable_excerpt":"On May 13, 2026, M. 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Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}