{"filing":{"accession_number":"0001539497-26-001697","cik":"0002067674","ticker":"SBMT","company_name":"SILVER BOW MINING CORP.","form":"8-K","filing_date":"2026-06-09","report_date":null,"primary_document":"n5138_x25-8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2067674/000153949726001697/n5138_x25-8k.htm"},"events":[{"id":6038,"run_id":5300,"accession_number":"0001539497-26-001697","anchor_item_number":"4.01","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.95,"summary":"The filing discloses the termination of Assure CPA, LLC as the Company's independent registered public accounting firm on June 3, 2026 (due to its merger into Sadler Gibb \u0026 Associates LLC) and the appointment of Sadler Gibb as the successor auditor on June 8, 2026. This is a classic auditor change under Item 4.01. Although the prior auditor's report contained a going-concern modification, the Company explicitly states there were no disagreements or reportable events, and the auditor's response letter (Exhibit 16.1) is attached. The change is material because auditor transitions affect investor confidence in financial reporting and audit quality.","company_name":"SILVER BOW MINING CORP.","ticker":"SBMT","filing_date":"2026-06-09","form":"8-K","submitted_at":null,"items":[{"id":5475,"accession_number":"0001539497-26-001697","item_number":"4.01","item_title":"Changes in Registrant’s Certifying Accountant","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"The filing discloses the termination of Assure CPA, LLC as the Company's independent registered public accounting firm on June 3, 2026 (due to its merger into Sadler Gibb \u0026 Associates LLC) and the appointment of Sadler Gibb as the successor auditor on June 8, 2026. This is a classic auditor change under Item 4.01. Although the prior auditor's report contained a going-concern modification, the Company explicitly states there were no disagreements or reportable events, and the auditor's response letter (Exhibit 16.1) is attached. The change is material because auditor transitions affect investor confidence in financial reporting and audit quality.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-09T20:04:06.295699+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":5475,"accession_number":"0001539497-26-001697","item_number":"4.01","item_title":"Changes in Registrant’s Certifying Accountant","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"The filing discloses the termination of Assure CPA, LLC as the Company's independent registered public accounting firm on June 3, 2026 (due to its merger into Sadler Gibb \u0026 Associates LLC) and the appointment of Sadler Gibb as the successor auditor on June 8, 2026. This is a classic auditor change under Item 4.01. Although the prior auditor's report contained a going-concern modification, the Company explicitly states there were no disagreements or reportable events, and the auditor's response letter (Exhibit 16.1) is attached. The change is material because auditor transitions affect investor confidence in financial reporting and audit quality.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-09T20:04:06.295699+00:00","company_name":"SILVER BOW MINING CORP.","ticker":"SBMT","filing_date":"2026-06-09"}]}