{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-25-009310","form_type":"8-K","ticker":"GREH","cik":"0001084937","company_name":"Green Rain Energy Holdings Inc.","filed_at":"2025-12-23T23:59:59+00:00","discovered_at":"2026-05-14T18:02:38.756972+00:00","generated_at":"2026-05-16T12:13:21.120841+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"Green Rain Energy Holdings engages Barton CPA as new auditor effective Dec 18, 2025","bullets":["Engaged Barton CPA PLLC as independent registered public accounting firm to audit FY2025 and FY2024 financial statements.","No disagreements with prior accountant on accounting principles or audit scope during last two fiscal years.","Audit will cover balance sheets as of Dec 31, 2025 and 2024, and related statements of operations, equity, and cash flows.","Engagement letter includes $10,000 retainer and hourly rates ranging from $150 to $500."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-25-009310","json":"https://secwatch.observer/filing/0001683168-25-009310.json","markdown":"https://secwatch.observer/filing/0001683168-25-009310.md","text":"https://secwatch.observer/filing/0001683168-25-009310.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1084937/000168316825009310/0001683168-25-009310-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1084937/000168316825009310/greenrain_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T12:13:21.120841+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":"13a855fa8ed418a7298755c1bde5f438c1c7c139","claim":"Green Rain Energy Holdings Inc. engaged Barton CPA PLLC as its auditor.","evidence_excerpt":"On December 18, 2025, Green Rain Energy Holdings, Inc. (the “Company”) engaged Barton CPA PLLC, a PCAOB-registered public accounting firm, to serve 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/1084937/000168316825009310/0001683168-25-009310-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001654954-26-003496","ticker":"QMCI","company_name":"QUOTEMEDIA INC","filed_at":"2026-04-14T23:59:59+00:00","headline":"Quotemedia dismisses MNP LLP, appoints GreenGrowth CPAs as auditor","event_type":"other","sec_items":["4.01","9.01"],"materiality_score":0.2,"calibrated_materiality_score":0.2,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-26-003496","json":"https://secwatch.observer/filing/0001654954-26-003496.json","markdown":"https://secwatch.observer/filing/0001654954-26-003496.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1101433/000165495426003496/0001654954-26-003496-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1101433/000165495426003496/qmci_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On December 18, 2025, Green Rain Energy Holdings, Inc. (the “Company”) engaged Barton CPA PLLC, a PCAOB-registered public accounting firm, to serve as the Company’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1084937/000168316825009310/0001683168-25-009310-index.htm","comparable_excerpt":"(b) Appointment of New Independent Registered Public Accounting Firm On April 9, 2026, the Company appointed GreenGrowth CPAs (“GreenGrowth”) as the Company’s new independent registered public accounting.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1101433/000165495426003496/0001654954-26-003496-index.htm"}},{"accession":"0001493152-26-025685","ticker":"QWTR","company_name":"Quest Water Global, Inc.","filed_at":"2026-05-28T23:33:01+00:00","headline":"Quest Water Global changes auditor to KAN Accounting Solutions after Fruci resignation","event_type":"other","sec_items":["4.01"],"materiality_score":0.2,"calibrated_materiality_score":0.2,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01","same event type: other","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-025685","json":"https://secwatch.observer/filing/0001493152-26-025685.json","markdown":"https://secwatch.observer/filing/0001493152-26-025685.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1487091/000149315226025685/0001493152-26-025685-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1487091/000149315226025685/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On December 18, 2025, Green Rain Energy Holdings, Inc. (the “Company”) engaged Barton CPA PLLC, a PCAOB-registered public accounting firm, to serve as the Company’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1084937/000168316825009310/0001683168-25-009310-index.htm","comparable_excerpt":"Fruci resigned as the Company’s independent accountant at the Company’s request on May 5, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1487091/000149315226025685/0001493152-26-025685-index.htm"}},{"accession":"0001477932-26-003407","ticker":"GRVE","company_name":"GROOVE BOTANICALS INC.","filed_at":"2026-05-22T17:58:32+00:00","headline":"Groove Botanicals replaces auditor; prior reports noted going concern doubts","event_type":"other","sec_items":["4.01","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other"],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-26-003407","json":"https://secwatch.observer/filing/0001477932-26-003407.json","markdown":"https://secwatch.observer/filing/0001477932-26-003407.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/918573/000147793226003407/0001477932-26-003407-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/918573/000147793226003407/grve_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On December 18, 2025, Green Rain Energy Holdings, Inc. (the “Company”) engaged Barton CPA PLLC, a PCAOB-registered public accounting firm, to serve as the Company’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1084937/000168316825009310/0001683168-25-009310-index.htm","comparable_excerpt":"On May 13, 2026, M. S. Madhava Rao, Chartered Accountant (PCAOB ID 06662) (“Madhava Rao”) resigned as the independent registered public accounting firm of GROOVE BOTANICALS, INC., a Nevada corporation (the “Company”), effective immediately.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/918573/000147793226003407/0001477932-26-003407-index.htm"}},{"accession":"0001193125-26-234494","ticker":"RMIX","company_name":"Suncrete, Inc.","filed_at":"2026-05-21T20:26:49+00:00","headline":"Suncrete changes auditor to Grant Thornton; prior auditor flagged going concern","event_type":"other","sec_items":["4.01","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-234494","json":"https://secwatch.observer/filing/0001193125-26-234494.json","markdown":"https://secwatch.observer/filing/0001193125-26-234494.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2094433/000119312526234494/0001193125-26-234494-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2094433/000119312526234494/d153034d8ka.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On December 18, 2025, Green Rain Energy Holdings, Inc. (the “Company”) engaged Barton CPA PLLC, a PCAOB-registered public accounting firm, to serve as the Company’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1084937/000168316825009310/0001683168-25-009310-index.htm","comparable_excerpt":"As previously disclosed, on April 8, 2026, the audit committee of the board of directors of the Company (the “Board”) approved the engagement of Grant Thornton LLP (“Grant Thornton”) as the independent registered public accounting firm to audit the Company’s consolidated financial statements for the year ending December 31, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2094433/000119312526234494/0001193125-26-234494-index.htm"}},{"accession":"0001437749-26-017078","ticker":"HRZN","company_name":"Horizon Technology Finance Corp","filed_at":"2026-05-14T20:32:25+00:00","headline":"Horizon Tech Finance dismisses RSM, appoints Grant Thornton as auditor","event_type":"other","sec_items":["4.01","9.01"],"materiality_score":0.4,"calibrated_materiality_score":0.4,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other"],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-017078","json":"https://secwatch.observer/filing/0001437749-26-017078.json","markdown":"https://secwatch.observer/filing/0001437749-26-017078.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1487428/000143774926017078/0001437749-26-017078-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1487428/000143774926017078/hrzn20260514_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On December 18, 2025, Green Rain Energy Holdings, Inc. (the “Company”) engaged Barton CPA PLLC, a PCAOB-registered public accounting firm, to serve as the Company’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1084937/000168316825009310/0001683168-25-009310-index.htm","comparable_excerpt":"the Board approved the appointment of Grant Thorton LLP (“GT”) to serve as the Company’s independent registered accounting firm to audit the Company’s consolidated financial statements for the fiscal year ended December 31, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1487428/000143774926017078/0001437749-26-017078-index.htm"}},{"accession":"0001493152-26-020901","ticker":"BMNR","company_name":"BITMINE IMMERSION TECHNOLOGIES, INC.","filed_at":"2026-05-01T23:59:59+00:00","headline":"Bitmine Immersion Technologies dismisses Bush & Associates, appoints KPMG as auditor","event_type":"other","sec_items":["4.01","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-020901","json":"https://secwatch.observer/filing/0001493152-26-020901.json","markdown":"https://secwatch.observer/filing/0001493152-26-020901.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1829311/000149315226020901/0001493152-26-020901-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1829311/000149315226020901/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On December 18, 2025, Green Rain Energy Holdings, Inc. (the “Company”) engaged Barton CPA PLLC, a PCAOB-registered public accounting firm, to serve as the Company’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1084937/000168316825009310/0001683168-25-009310-index.htm","comparable_excerpt":"pproved the dismissal of Bush & Associates CPA LLC (“ Bush & Associates ”) as the Company’s independent\nregistered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1829311/000149315226020901/0001493152-26-020901-index.htm"}},{"accession":"0001193125-26-161712","ticker":"HGTXU","company_name":"HUGOTON ROYALTY TRUST","filed_at":"2026-04-17T23:59:59+00:00","headline":"Hugoton Royalty Trust dismisses auditor Grant Thornton; cites cash constraints, no replacement sought","event_type":"other","sec_items":["4.01","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-161712","json":"https://secwatch.observer/filing/0001193125-26-161712.json","markdown":"https://secwatch.observer/filing/0001193125-26-161712.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/862022/000119312526161712/0001193125-26-161712-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/862022/000119312526161712/hgt_-_dismissal_of_audit.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On December 18, 2025, Green Rain Energy Holdings, Inc. (the “Company”) engaged Barton CPA PLLC, a PCAOB-registered public accounting firm, to serve as the Company’s independent registered public accounting firm.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1084937/000168316825009310/0001683168-25-009310-index.htm","comparable_excerpt":"On April 16, 2026, Hugoton Royalty Trust (the “Trust”) dismissed Grant Thornton LLP (“GT”) as its independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/862022/000119312526161712/0001193125-26-161712-index.htm"}},{"accession":"0001477932-26-002377","ticker":"CRWE","company_name":"Crown Equity Holdings, Inc.","filed_at":"2026-04-17T23:59:59+00:00","headline":"Crown Equity Holdings appoints Vilki & Co. as auditor; prior report includes going concern","event_type":"other","sec_items":["4.01","9.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other"],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-26-002377","json":"https://secwatch.observer/filing/0001477932-26-002377.json","markdown":"https://secwatch.observer/filing/0001477932-26-002377.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1103833/000147793226002377/0001477932-26-002377-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1103833/000147793226002377/crwe_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On December 18, 2025, Green Rain Energy Holdings, Inc. 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