{"schema_version":"secwatch.filing_event.v1","accession":"0001539497-23-002128","form_type":"8-K","ticker":"NB","cik":"0001512228","company_name":"NIOCORP DEVELOPMENTS LTD","filed_at":"2023-12-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:29.316547+00:00","generated_at":"2026-06-07T16:08:48.011713+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"NioCorp appoints Deloitte as independent auditor after prior resignation","bullets":["Deloitte appointed effective December 4, 2023; former auditor resigned with no disagreements cited.","Appointment approved by board and audit committee; shareholders to vote on reappointment at next annual meeting.","No prior consultations with Deloitte on accounting principles or reportable events in the last two fiscal years."],"urls":{"canonical":"https://secwatch.observer/filing/0001539497-23-002128","json":"https://secwatch.observer/filing/0001539497-23-002128.json","markdown":"https://secwatch.observer/filing/0001539497-23-002128.md","text":"https://secwatch.observer/filing/0001539497-23-002128.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1512228/000153949723002128/0001539497-23-002128-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1512228/000153949723002128/n2574_x179-8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T16:08:48.011713+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":"73d6f6ff5ba61431a01751cd7d5263e29c48048e","claim":"NIOCORP DEVELOPMENTS LTD engaged Deloitte & Touche LLP as its auditor.","evidence_excerpt":"the Company’s board of directors (the “Board”), on the recommendation of the audit committee of the Board, approved the appointment of Deloitte & Touche LLP (“Deloitte”) as the Company’s new 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/1512228/000153949723002128/0001539497-23-002128-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Deloitte & Touche LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}