{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-23-008880","form_type":"8-K","ticker":"AHNRF","cik":"0001304409","company_name":"ATHENA GOLD CORP","filed_at":"2023-12-15T23:59:59+00:00","discovered_at":"2026-05-14T18:03:28.568403+00:00","generated_at":"2026-06-07T11:45:39.186122+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Athena Gold replaces auditor MaloneBailey with Davidson & Co effective Dec 12, 2023","bullets":["MaloneBailey resigned as independent auditor on December 12, 2023; no disagreements or reportable events occurred.","Davidson & Company LLC was engaged by the Board and Audit Committee as the new independent registered public accountant.","Prior MaloneBailey audit reports for years 2010-2022 included an explanatory paragraph regarding going concern uncertainty.","Company had not consulted Davidson prior to engagement regarding accounting principles or audit opinions."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-23-008880","json":"https://secwatch.observer/filing/0001683168-23-008880.json","markdown":"https://secwatch.observer/filing/0001683168-23-008880.md","text":"https://secwatch.observer/filing/0001683168-23-008880.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1304409/000168316823008880/0001683168-23-008880-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1304409/000168316823008880/athenagold_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T11:45:39.186122+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":"b1557362abe2ddd39b753dbe8aa8bebffbb7a5e0","claim":"MalonBailey LLC resigned as auditor of ATHENA GOLD CORP.","evidence_excerpt":"Effective December 12, 2023, of Athena Gold Corporation, a Delaware corporation (the “Company”), received and accepted the resignation of its certified independent accounting firm MalonBailey LLC (“MB”).","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1304409/000168316823008880/0001683168-23-008880-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"MalonBailey LLC"},{"label":"Successor","value":"Davidson & Company LLC"}],"fact_type":"auditor_change"},{"claim_id":"f18629ad1a7e56ca33c234cfa4738823d27e9521","claim":"ATHENA GOLD CORP engaged Davidson & Company LLC as its auditor.","evidence_excerpt":"Effective December 12, 2023 the Board of Directors and Audit Committee of the Company engaged the firm of Davidson & Company LLC (“Davidson”) as its independent registered certifying accountants.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1304409/000168316823008880/0001683168-23-008880-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Davidson & Company LLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}