{"schema_version":"secwatch.filing_event.v1","accession":"0001558370-25-008434","form_type":"8-K","ticker":"EPM","cik":"0001006655","company_name":"EVOLUTION PETROLEUM CORP","filed_at":"2025-06-05T23:59:59+00:00","discovered_at":"2026-05-14T18:02:47.138052+00:00","generated_at":"2026-05-19T19:31:02.596742+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.2,"calibrated_materiality_score":0.2,"confidence":"high","headline":"Evolution Petroleum replaces auditor as Moss Adams merges into Baker Tilly","bullets":["Moss Adams LLP merged with Baker Tilly US, LLP effective June 3, 2025.","Audit Committee approved Baker Tilly as successor independent registered public accounting firm.","No disagreements or reportable events between the Company and Moss Adams in prior fiscal years."],"urls":{"canonical":"https://secwatch.observer/filing/0001558370-25-008434","json":"https://secwatch.observer/filing/0001558370-25-008434.json","markdown":"https://secwatch.observer/filing/0001558370-25-008434.md","text":"https://secwatch.observer/filing/0001558370-25-008434.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1006655/000155837025008434/0001558370-25-008434-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1006655/000155837025008434/epm-20250603x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-19T19:31:02.596742+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":"01957de3e707b60f6dfcc5cd36db0a48086238cc","claim":"Moss Adams LLP resigned as auditor of EVOLUTION PETROLEUM CORP.","evidence_excerpt":"On June 3, 2025, Evolution Petroleum Corporation (the “Company”) was notified that Moss Adams LLP (“Moss Adams”), the Company’s independent registered public accounting firm, merged with Baker Tilly US, LLP effective on June 3, 2025. The combined audit practices operate as Baker Tilly US, LLP (“Baker Tilly”). In connection with the notification of the merger, Moss Adams has resigned as the auditors of the Company and the Audit Committee of the Company’s Board of Directors approved the appointment of Baker Tilly, as the successor to Moss Adams, as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1006655/000155837025008434/0001558370-25-008434-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Moss Adams LLP"},{"label":"Successor","value":"Baker Tilly US, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}