{"schema_version":"secwatch.filing_event.v1","accession":"0001558370-23-011404","form_type":"8-K","ticker":"MSB","cik":"0000065172","company_name":"MESABI TRUST","filed_at":"2023-06-26T23:59:59+00:00","discovered_at":"2026-05-14T18:03:41.932907+00:00","generated_at":"2026-06-13T17:23:01.379432+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Mesabi Trust appoints Boulay PLLP as independent registered public accounting firm","bullets":["Baker Tilly US, LLP notified it would not stand for re-appointment on May 1, 2023.","New independent auditor Boulay PLLP engaged on June 21, 2023.","No disagreements or consultations on accounting principles occurred prior to engagement.","Change covers fiscal years ended Jan 31, 2023 and 2022."],"urls":{"canonical":"https://secwatch.observer/filing/0001558370-23-011404","json":"https://secwatch.observer/filing/0001558370-23-011404.json","markdown":"https://secwatch.observer/filing/0001558370-23-011404.md","text":"https://secwatch.observer/filing/0001558370-23-011404.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/65172/000155837023011404/0001558370-23-011404-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/65172/000155837023011404/msb-20230621x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T17:23:01.379432+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":"7b4ed8752cf6d702b8486af1676c63152f044e34","claim":"MESABI TRUST engaged Boulay PLLP as its auditor.","evidence_excerpt":"On June 21, 2023, Mesabi Trust engaged Boulay PLLP (“Boulay”) as its independent registered public accountant to audit Mesabi Trust’s financial statements.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/65172/000155837023011404/0001558370-23-011404-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Boulay PLLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}