---
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"
generated_at: "2026-06-08T21:08:12.479753+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.35
calibrated_materiality_score: 0.35
confidence: "high"
source: SEC EDGAR
---

# Idaho Strategic Resources auditor changes due to merger; no prior disagreements

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other
- sentiment: neutral
- materiality_score: 0.35
- calibrated_materiality_score: 0.35
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001654954-26-005780
- JSON: https://secwatch.observer/filing/0001654954-26-005780.json
- Plain text: https://secwatch.observer/filing/0001654954-26-005780.txt

## Key facts
- Auditor Changes
  Assure CPA, LLC resigned as auditor of Idaho Strategic Resources, Inc..
  - Action: resignation
  - Auditor: Assure CPA, LLC
  - Successor: Sadler, Gibb & Associates, LLC
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1030192/000165495426005780/0001654954-26-005780-index.htm
- Auditor Changes
  Idaho Strategic Resources, Inc. engaged Sadler, Gibb & Associates, LLC as its auditor.
  - Action: engagement
  - Auditor: Sadler, Gibb & Associates, LLC
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1030192/000165495426005780/0001654954-26-005780-index.htm

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