{"filing":{"accession_number":"0001213900-26-081385","cik":"0002044112","ticker":null,"company_name":"INTEGRATED RAIL \u0026 RESOURCES INC.","form":"8-K","filing_date":"2026-07-24","report_date":"2026-07-20","primary_document":"ea0299213-8k_integrated.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2044112/000121390026081385/ea0299213-8k_integrated.htm"},"events":[{"id":20451,"run_id":18406,"accession_number":"0001213900-26-081385","anchor_item_number":"4.01","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"summary":"The filing discloses the resignation of Ham, Langston \u0026 Brezina, LLP as the Company's independent registered public accounting firm on July 20, 2026, and the appointment of CohnReznick LLP as the new auditor on July 23, 2026. This is a classic auditor change under Item 4.01. The prior auditor's reports contained an explanatory paragraph regarding going-concern uncertainty, which adds materiality to the transition, though no disagreements or reportable events are disclosed.","company_name":"INTEGRATED RAIL \u0026 RESOURCES INC.","ticker":null,"filing_date":"2026-07-24","form":"8-K","submitted_at":null,"items":[{"id":19811,"accession_number":"0001213900-26-081385","item_number":"4.01","item_title":"Changes in Registrant’s Certifying","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"reasoning":"The filing discloses the resignation of Ham, Langston \u0026 Brezina, LLP as the Company's independent registered public accounting firm on July 20, 2026, and the appointment of CohnReznick LLP as the new auditor on July 23, 2026. This is a classic auditor change under Item 4.01. The prior auditor's reports contained an explanatory paragraph regarding going-concern uncertainty, which adds materiality to the transition, though no disagreements or reportable events are disclosed.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-24T20:17:37.584018+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":19811,"accession_number":"0001213900-26-081385","item_number":"4.01","item_title":"Changes in Registrant’s Certifying","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"reasoning":"The filing discloses the resignation of Ham, Langston \u0026 Brezina, LLP as the Company's independent registered public accounting firm on July 20, 2026, and the appointment of CohnReznick LLP as the new auditor on July 23, 2026. This is a classic auditor change under Item 4.01. The prior auditor's reports contained an explanatory paragraph regarding going-concern uncertainty, which adds materiality to the transition, though no disagreements or reportable events are disclosed.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-24T20:17:37.584018+00:00","company_name":"INTEGRATED RAIL \u0026 RESOURCES INC.","ticker":null,"filing_date":"2026-07-24"}]}