---
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"
generated_at: "2026-06-07T16:08:40.501336+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# NioCorp auditor BDO resigns effective Dec 4, 2023; no disagreements

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001539497-23-002127
- JSON: https://secwatch.observer/filing/0001539497-23-002127.json
- Plain text: https://secwatch.observer/filing/0001539497-23-002127.txt

## Key facts
- Auditor Changes
  BDO resigned as auditor of NIOCORP DEVELOPMENTS LTD.
  - Action: resignation
  - Auditor: BDO
  source text: On December 4, 2023, BDO notified the Company that it resigned as the Company's independent registered public accounting firm, effective immediately.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1512228/000153949723002127/0001539497-23-002127-index.htm

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