---
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"
generated_at: "2026-06-07T16:08:48.011713+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# NioCorp appoints Deloitte as independent auditor after prior resignation

## Summary
- 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.

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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001539497-23-002128
- JSON: https://secwatch.observer/filing/0001539497-23-002128.json
- Plain text: https://secwatch.observer/filing/0001539497-23-002128.txt

## Key facts
- Auditor Changes
  NIOCORP DEVELOPMENTS LTD engaged Deloitte & Touche LLP as its auditor.
  - Action: engagement
  - Auditor: Deloitte & Touche LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1512228/000153949723002128/0001539497-23-002128-index.htm

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