secwatch / observer
8-K filed November 6, 2025, 6:59 PM ET ticker USAR CIK 0001970622
other confidence high sentiment neutral materiality 0.30

USA Rare Earth appoints BDO as new auditor after Horne LLP resignation

USA Rare Earth, Inc.

Machine-readable event card

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secwatch.filing_event.v1
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0001970622-25-000072
form_type
8-K
ticker
USAR
cik
0001970622
company_name
USA Rare Earth, Inc.
filed_at
2025-11-06T23:59:59+00:00
discovered_at
2026-05-14T18:02:41.179170+00:00
generated_at
2026-05-17T00:02:43.483523+00:00
sec_items
["4.01", "9.01"]
event_type
other
sentiment
neutral
materiality_score
0.3
calibrated_materiality_score
0.3
confidence
high
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text_url
https://secwatch.observer/filing/0001970622-25-000072.txt
edgar_index_url
https://www.sec.gov/Archives/edgar/data/1970622/000197062225000072/0001970622-25-000072-index.htm
edgar_primary_document_url
https://www.sec.gov/Archives/edgar/data/1970622/000197062225000072/usar-20251101.htm
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Source-grounded claims

47e0814574fbacecbd3409948e4cd435feef6358

Horne LLP resigned as auditor of USA Rare Earth, Inc..

Horne resigned as the Company’s independent registered public accounting firm effective as of November 1, 2025.

SEC 8-K Item 4.01/4.02 confidence 0.9 SEC evidence

4c28e775d7db4554cc6505a222502ddaaa087000

USA Rare Earth, Inc. engaged BDO USA, P.C. as its auditor.

the Company, through and with the approval of its Audit Committee, appointed BDO as its independent registered public accounting firm.

SEC 8-K Item 4.01/4.02 confidence 0.9 SEC evidence

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same fact type: auditor_change same SEC item: 4.01, 9.01 same event type: other similar materiality

This filing

Horne resigned as the Company’s independent registered public accounting firm effective as of November 1, 2025.

Comparable filing

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.

Filing page SEC filing

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same fact type: auditor_change same SEC item: 4.01, 9.01 same event type: other similar materiality

This filing

Horne resigned as the Company’s independent registered public accounting firm effective as of November 1, 2025.

Comparable filing

(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.

Filing page SEC filing

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This filing

Horne resigned as the Company’s independent registered public accounting firm effective as of November 1, 2025.

Comparable filing

Fruci resigned as the Company’s independent accountant at the Company’s request on May 5, 2026.

Filing page SEC filing

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Interparfums dismisses Forvis, appoints Grant Thornton as auditor

INTERPARFUMS INC May 13, 2026, 5:21 PM ET other Items 4.01

same fact type: auditor_change same SEC item: 4.01 same event type: other similar materiality

This filing

Horne resigned as the Company’s independent registered public accounting firm effective as of November 1, 2025.

Comparable filing

tion S-K, other than, as previously disclosed in Item 9A of the Company’s Annual Report on Form 10-K for the years ended December 31, 2025 and 2024, a material weakness in internal control over financial reporting On May 8, 2026, the Audit Committee appointed Grant Thornton, LLP (“Grant Thornton”) as the Company’s independent registered public accounting firm.

Filing page SEC filing

GRVE

Groove Botanicals replaces auditor; prior reports noted going concern doubts

GROOVE BOTANICALS INC. May 22, 2026, 1:58 PM ET other Items 4.01, 9.01

same fact type: auditor_change same SEC item: 4.01, 9.01 same event type: other

This filing

Horne resigned as the Company’s independent registered public accounting firm effective as of November 1, 2025.

Comparable filing

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.

Filing page SEC filing

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Suncrete changes auditor to Grant Thornton; prior auditor flagged going concern

Suncrete, Inc. May 21, 2026, 4:26 PM ET other Items 4.01, 9.01

same fact type: auditor_change same SEC item: 4.01, 9.01 same event type: other

This filing

Horne resigned as the Company’s independent registered public accounting firm effective as of November 1, 2025.

Comparable filing

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.

Filing page SEC filing

BMNR

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same fact type: auditor_change same SEC item: 4.01, 9.01 same event type: other

This filing

Horne resigned as the Company’s independent registered public accounting firm effective as of November 1, 2025.

Comparable filing

pproved the dismissal of Bush & Associates CPA LLC (“ Bush & Associates ”) as the Company’s independent registered public accounting firm.

Filing page SEC filing

HGTXU

Hugoton Royalty Trust dismisses auditor Grant Thornton; cites cash constraints, no replacement sought

HUGOTON ROYALTY TRUST April 17, 2026, 7:59 PM ET other Items 4.01, 9.01

same fact type: auditor_change same SEC item: 4.01, 9.01 same event type: other

This filing

Horne resigned as the Company’s independent registered public accounting firm effective as of November 1, 2025.

Comparable filing

On April 16, 2026, Hugoton Royalty Trust (the “Trust”) dismissed Grant Thornton LLP (“GT”) as its independent registered public accounting firm.

Filing page SEC filing

Source: SEC EDGAR
accession 0001970622-25-000072

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