Comstock Inc. 8-K

What Happened

• Comstock Inc. filed an 8-K on June 9, 2026 reporting that Assure CPA, LLC resigned as the company’s independent registered public accounting firm effective June 3, 2026, after Sadler, Gibb & Associates, LLC acquired substantially all of Assure’s assets.
• On June 5, 2026 the Board, following the Audit and Finance Committee’s recommendation, appointed Sadler Gibb as Comstock’s new independent registered public accounting firm. The filing states the engagement team that served Comstock at Assure, including the lead audit partner, joined Sadler Gibb and will continue to service the company.

Key Details

• Assure’s audit reports on Comstock’s consolidated financial statements for the years ended December 31, 2025 and December 31, 2024 were unqualified (not adverse, qualified, or disclaimed).
• For the fiscal years 2025 and 2024 and the interim period through June 3, 2026, there were no “disagreements” or “reportable events” with Assure, per Regulation S-K Item 304 disclosures.
• Comstock disclosed it did not consult Sadler Gibb on accounting or auditing matters during the two most recent fiscal years and the interim period through June 3, 2026.

Why It Matters

• The filing documents an auditor transition driven by a vendor acquisition, with the same engagement team continuing under Sadler Gibb—information investors use to assess continuity of the audit relationship.
• The absence of disagreements or reportable events and unqualified prior audit opinions are factual indicators provided by the company that the change was administrative rather than stemming from audit conflicts. Investors monitoring audit continuity may watch future filings for Sadler Gibb’s first audit opinion on Comstock.