---
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"
generated_at: "2026-06-07T11:45:39.186122+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Athena Gold replaces auditor MaloneBailey with Davidson & Co effective Dec 12, 2023

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001683168-23-008880
- JSON: https://secwatch.observer/filing/0001683168-23-008880.json
- Plain text: https://secwatch.observer/filing/0001683168-23-008880.txt

## Key facts
- Auditor Changes
  MalonBailey LLC resigned as auditor of ATHENA GOLD CORP.
  - Action: resignation
  - Auditor: MalonBailey LLC
  - Successor: Davidson & Company LLC
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1304409/000168316823008880/0001683168-23-008880-index.htm
- Auditor Changes
  ATHENA GOLD CORP engaged Davidson & Company LLC as its auditor.
  - Action: engagement
  - Auditor: Davidson & Company LLC
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1304409/000168316823008880/0001683168-23-008880-index.htm

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