{"schema_version":"secwatch.filing_event.v1","accession":"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","headline":"USA Rare Earth appoints BDO as new auditor after Horne LLP resignation","bullets":["Horne LLP resigned as independent auditor effective Nov 1, 2025, after its partners and staff joined BDO USA, P.C.","Audit Committee appointed BDO USA, P.C. as successor independent registered public accounting firm effective same date.","No adverse opinions, disagreements, or reportable events were reported for fiscal years 2024 and 2023.","Company provided Horne with copy of 8-K; Horne's letter agreeing with statements is filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001970622-25-000072","json":"https://secwatch.observer/filing/0001970622-25-000072.json","markdown":"https://secwatch.observer/filing/0001970622-25-000072.md","text":"https://secwatch.observer/filing/0001970622-25-000072.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1970622/000197062225000072/0001970622-25-000072-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1970622/000197062225000072/usar-20251101.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T00:02:43.483523+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":"47e0814574fbacecbd3409948e4cd435feef6358","claim":"Horne LLP resigned as auditor of USA Rare Earth, Inc..","evidence_excerpt":"Horne resigned as the Company’s independent registered public accounting firm effective as of November 1, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1970622/000197062225000072/0001970622-25-000072-index.htm","confidence":0.9},{"claim_id":"4c28e775d7db4554cc6505a222502ddaaa087000","claim":"USA Rare Earth, Inc. engaged BDO USA, P.C. as its auditor.","evidence_excerpt":"the Company, through and with the approval of its Audit Committee, appointed BDO as its independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1970622/000197062225000072/0001970622-25-000072-index.htm","confidence":0.9}],"comparable_filings":[{"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","similar materiality"],"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":"Horne resigned as the Company’s independent registered public accounting firm effective as of November 1, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1970622/000197062225000072/0001970622-25-000072-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":"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":"Horne resigned as the Company’s independent registered public accounting firm effective as of November 1, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1970622/000197062225000072/0001970622-25-000072-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":"Horne resigned as the Company’s independent registered public accounting firm effective as of November 1, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1970622/000197062225000072/0001970622-25-000072-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":"0001753926-26-000860","ticker":"IPAR","company_name":"INTERPARFUMS INC","filed_at":"2026-05-13T21:21:12+00:00","headline":"Interparfums dismisses Forvis, appoints Grant Thornton as auditor","event_type":"other","sec_items":["4.01"],"materiality_score":0.4,"calibrated_materiality_score":0.4,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01","same event type: other","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001753926-26-000860","json":"https://secwatch.observer/filing/0001753926-26-000860.json","markdown":"https://secwatch.observer/filing/0001753926-26-000860.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/822663/000175392626000860/0001753926-26-000860-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/822663/000175392626000860/ipar-20260508.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"Horne resigned as the Company’s independent registered public accounting firm effective as of November 1, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1970622/000197062225000072/0001970622-25-000072-index.htm","comparable_excerpt":"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.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/822663/000175392626000860/0001753926-26-000860-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":"Horne resigned as the Company’s independent registered public accounting firm effective as of November 1, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1970622/000197062225000072/0001970622-25-000072-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":"Horne resigned as the Company’s independent registered public accounting firm effective as of November 1, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1970622/000197062225000072/0001970622-25-000072-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":"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":"Horne resigned as the Company’s independent registered public accounting firm effective as of November 1, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1970622/000197062225000072/0001970622-25-000072-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":"Horne resigned as the Company’s independent registered public accounting firm effective as of November 1, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1970622/000197062225000072/0001970622-25-000072-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"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}