{"schema_version":"secwatch.filing_event.v1","accession":"0001558370-24-007031","form_type":"8-K","ticker":null,"cik":"0001556179","company_name":"Rocky Mountain Industrials, Inc.","filed_at":"2024-05-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:18.941351+00:00","generated_at":"2026-06-02T18:11:56.882303+00:00","sec_items":["4.01","9.01"],"event_type":"regulatory","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Rocky Mountain Industrials dismisses BF Borgers as auditor (eff. May 7) following SEC cease-and-desist order","bullets":["BF Borgers is no longer permitted to appear or practice before the SEC as of May 3, 2024 SEC order.","Audit reports for FY2023 and FY2022 were unqualified; no disagreements or reportable events occurred.","Decision to dismiss BF Borgers approved by Board of Directors effective May 7, 2024.","No new auditor has been announced; company will name a replacement."],"urls":{"canonical":"https://secwatch.observer/filing/0001558370-24-007031","json":"https://secwatch.observer/filing/0001558370-24-007031.json","markdown":"https://secwatch.observer/filing/0001558370-24-007031.md","text":"https://secwatch.observer/filing/0001558370-24-007031.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1556179/000155837024007031/0001558370-24-007031-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1556179/000155837024007031/rmri-20240507x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T18:11:56.882303+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":"0cc7b7e6eaa22d846080646e0704f79027a3bdd1","claim":"Rocky Mountain Industrials, Inc. dismissed BF Borgers CPA PC as its auditor.","evidence_excerpt":"Effective May 7, 2024, Rocky Mountain Industrials, Inc. (the “Company) dismissed BF Borgers CPA PC (“BF Borgers”) as its independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1556179/000155837024007031/0001558370-24-007031-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BF Borgers CPA PC"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}