{"filing":{"accession_number":"0001477932-26-004228","cik":"0001854816","ticker":"MINR","company_name":"Minerva Gold Inc.","form":"8-K","filing_date":"2026-07-09","report_date":null,"primary_document":"minr_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1854816/000147793226004228/minr_8k.htm"},"events":[{"id":17238,"run_id":15424,"accession_number":"0001477932-26-004228","anchor_item_number":"4.01","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"summary":"This is a straightforward auditor change disclosure under Item 4.01. Fruci \u0026 Associates II, PLLC was dismissed effective July 7, 2026, and replaced by Boladale Lawal \u0026 Co. as the independent registered public accounting firm. The filing explicitly states no disagreements or reportable events occurred, indicating a routine transition rather than one driven by accounting disputes. Auditor changes are material events affecting investor confidence in financial reporting oversight.","company_name":"Minerva Gold Inc.","ticker":"MINR","filing_date":"2026-07-09","form":"8-K","submitted_at":null,"items":[{"id":15610,"accession_number":"0001477932-26-004228","item_number":"4.01","item_title":"Changes in Registrant’s Certifying Accountant.","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"reasoning":"This is a straightforward auditor change disclosure under Item 4.01. Fruci \u0026 Associates II, PLLC was dismissed effective July 7, 2026, and replaced by Boladale Lawal \u0026 Co. as the independent registered public accounting firm. The filing explicitly states no disagreements or reportable events occurred, indicating a routine transition rather than one driven by accounting disputes. Auditor changes are material events affecting investor confidence in financial reporting oversight.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-10T13:06:23.843151+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":15610,"accession_number":"0001477932-26-004228","item_number":"4.01","item_title":"Changes in Registrant’s Certifying Accountant.","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"reasoning":"This is a straightforward auditor change disclosure under Item 4.01. Fruci \u0026 Associates II, PLLC was dismissed effective July 7, 2026, and replaced by Boladale Lawal \u0026 Co. as the independent registered public accounting firm. The filing explicitly states no disagreements or reportable events occurred, indicating a routine transition rather than one driven by accounting disputes. Auditor changes are material events affecting investor confidence in financial reporting oversight.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-10T13:06:23.843151+00:00","company_name":"Minerva Gold Inc.","ticker":"MINR","filing_date":"2026-07-09"}]}