---
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"
generated_at: "2026-05-17T00:02:43.483523+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.3
calibrated_materiality_score: 0.3
confidence: "high"
source: SEC EDGAR
---

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

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other
- sentiment: neutral
- materiality_score: 0.3
- calibrated_materiality_score: 0.3
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001970622-25-000072
- JSON: https://secwatch.observer/filing/0001970622-25-000072.json
- Plain text: https://secwatch.observer/filing/0001970622-25-000072.txt

## 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_url: https://www.sec.gov/Archives/edgar/data/1970622/000197062225000072/0001970622-25-000072-index.htm
- 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_url: https://www.sec.gov/Archives/edgar/data/1970622/000197062225000072/0001970622-25-000072-index.htm

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