{"schema_version":"secwatch.filing_event.v1","accession":"0001539497-23-002127","form_type":"8-K/A","ticker":"NB","cik":"0001512228","company_name":"NIOCORP DEVELOPMENTS LTD","filed_at":"2023-12-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:29.315578+00:00","generated_at":"2026-06-07T16:08:40.501336+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"NioCorp auditor BDO resigns effective Dec 4, 2023; no disagreements","bullets":["BDO USA resigned as NioCorp's independent auditor effective Dec 4, 2023; board accepted.","No disagreements on accounting principles or practices with BDO during FY2022-2023 or interim.","BDO's audit reports included going-concern explanatory paragraphs for FY2023 and FY2022.","Material weaknesses in internal control over financial reporting previously disclosed.","BDO agreed with company's disclosures; letter attached as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001539497-23-002127","json":"https://secwatch.observer/filing/0001539497-23-002127.json","markdown":"https://secwatch.observer/filing/0001539497-23-002127.md","text":"https://secwatch.observer/filing/0001539497-23-002127.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1512228/000153949723002127/0001539497-23-002127-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1512228/000153949723002127/n2574_x180-8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T16:08:40.501336+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":"16f28ab175a4c05f9349b8ca95a4d4355f7137e1","claim":"BDO resigned as auditor of NIOCORP DEVELOPMENTS LTD.","evidence_excerpt":"On December 4, 2023, BDO notified the Company that it resigned as the Company's independent registered public accounting firm, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1512228/000153949723002127/0001539497-23-002127-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"BDO"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}