{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-26-005780","form_type":"8-K","ticker":"IDR","cik":"0001030192","company_name":"Idaho Strategic Resources, Inc.","filed_at":"2026-06-08T21:06:02+00:00","discovered_at":"2026-06-08T21:08:00.266220+00:00","generated_at":"2026-06-08T21:08:12.479753+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"Idaho Strategic Resources auditor changes due to merger; no prior disagreements","bullets":["Assure CPA, LLC resigned after merging into Sadler, Gibb & Associates, LLC on June 3, 2026.","Audit Committee approved Sadler, Gibb & Associates as new independent auditor on June 5, 2026.","No disagreements or reportable events occurred in fiscal years 2024, 2025 or interim 2026.","Prior audit reports for 2024 and 2025 were unqualified with no adverse opinions."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-26-005780","json":"https://secwatch.observer/filing/0001654954-26-005780.json","markdown":"https://secwatch.observer/filing/0001654954-26-005780.md","text":"https://secwatch.observer/filing/0001654954-26-005780.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1030192/000165495426005780/0001654954-26-005780-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1030192/000165495426005780/idr_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-08T21:08:12.479753+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":"9c66169a879c451ae116c69826db0f9d0ef47a60","claim":"Assure CPA, LLC resigned as auditor of Idaho Strategic Resources, Inc..","evidence_excerpt":"On June 3, 2026, we were notified that Assure CPA, LLC, which served as the independent registered public accounting firm of Idaho Strategic Resources, Inc. (the “Company”), merged into Sadler, Gibb & Associates, LLC pursuant to an asset purchase agreement. As a result of the transaction, Assure CPA, LLC ceased operations as a public accounting firm and resigned 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/1030192/000165495426005780/0001654954-26-005780-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Assure CPA, LLC"},{"label":"Successor","value":"Sadler, Gibb & Associates, LLC"}],"fact_type":"auditor_change"},{"claim_id":"ea08482f4c518f021383ab1204d29dcad9e1f5c8","claim":"Idaho Strategic Resources, Inc. engaged Sadler, Gibb & Associates, LLC as its auditor.","evidence_excerpt":"On June 5, 2026, the Audit Committee approved the engagement of Sadler, Gibb & Associates, LLC as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1030192/000165495426005780/0001654954-26-005780-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Sadler, Gibb & Associates, LLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}