Business Context and Reporting Period
Company: United States Antimony Corporation (UAMY)
Filing Type: Form 8-K (Current Report)
Date of Report: June 3, 2026
Reporting Period: The filing addresses events occurring on June 3, 2026, and approvals granted on June 5, 2026.
Key Financial Metrics
This filing does not contain financial performance data. There are no disclosures regarding revenue, profit, cash flow, margins, debt, or liquidity metrics.
Material Changes
The primary material change reported is the change in the registrant's certifying accountant:
- Previous Firm: Assure CPA, LLC ("Assure") effectively resigned and ceased to serve as the independent registered public accounting firm on June 3, 2026.
- Reason for Change: Assure combined its practice with and was acquired by Sadler Gibb & Associates, LLC ("Sadler Gibb").
- New Firm: Sadler Gibb was engaged as the independent registered public accounting firm effective June 5, 2026, for the fiscal year ending December 31, 2026.
- Continuity: The lead engagement partner and professional staff responsible for prior audits have continued with Sadler Gibb and remain unchanged.
Guidance, Outlook, and Risks
Management Commentary: The decision to change accountants was approved by the Audit Committee and the Board of Directors. The filing confirms that the audit reports for fiscal years 2024 and 2025 did not contain adverse opinions, disclaimers, or qualifications.
Disagreements and Reportable Events: The Company states there were no disagreements with Assure regarding accounting principles, financial statement disclosure, or auditing scope during the fiscal years ended 2025 and 2024, or the interim period through June 3, 2026. No "reportable events" occurred during this time.
Consultations: The Company did not consult with Sadler Gibb prior to the transaction regarding accounting principles or audit opinions.
Investor Verification Checklist
- Verify the continuity of the audit team by confirming that the lead engagement partner remains with the new firm (Sadler Gibb).
- Review the letter from Assure CPA, LLC (Exhibit 16.1) to confirm they agree with the Company's statements regarding the change.
- Confirm that the change in auditor was driven solely by the acquisition of Assure by Sadler Gibb and not by any underlying accounting disputes.
- Monitor future filings for the first audit report issued by Sadler Gibb for the fiscal year ending December 31, 2026.