# EDGAR Filing Document

**Accession Number:** 0001603793
**File Stem:** 0001493152-25-020507
**Filing Date:** 2025-11
**Character Count:** 7654
**Document Hash:** 7a3ad04f62525b8fdab494b338189614
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-25-020507.hdr.sgml**: 20251103

**ACCESSION NUMBER**: 0001493152-25-020507

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 13

**CONFORMED PERIOD OF REPORT**: 20251101

**ITEM INFORMATION**: Changes in Registrant's Certifying Accountant

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20251103

**DATE AS OF CHANGE**: 20251103

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Norris Industries, Inc.
- **CENTRAL INDEX KEY:** 0001603793
- **STANDARD INDUSTRIAL CLASSIFICATION:** CRUDE PETROLEUM & NATURAL GAS [1311]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 465034746
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 0228

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 000-55695
- **FILM NUMBER:** 251441986

**BUSINESS ADDRESS:**
- **STREET 1:** 102 PALO PINTO ST.
- **STREET 2:** SUITE B
- **CITY:** WEATHERFORD
- **STATE:** TX
- **ZIP:** 76086
- **BUSINESS PHONE:** 8558096900

**MAIL ADDRESS:**
- **STREET 1:** 102 PALO PINTO ST.
- **STREET 2:** SUITE B
- **CITY:** WEATHERFORD
- **STATE:** TX
- **ZIP:** 76086

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** INTERNATIONAL WESTERN PETROLEUM, INC.
- **DATE OF NAME CHANGE:** 20140327

?xml version='1.0' encoding='ASCII'?

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM 8-K**

**CURRENT REPORT**

**Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934**

**Date of Report (Date of earliest event reported): November 1, 2025**

**Norris Industries, Inc.**

(Exact name of registrant as specified in its charter)

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| | | |
|:---|:---|:---|
| **Nevada** | **000-55695** | **46-5034746** |
| <br> (State or other jurisdiction<br> of incorporation) | <br> (Commission<br> File Number) | <br> (IRS Employer<br> Identification No.) |

---

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| | |
|:---|:---|
| **4102 Palo Pinto St, Suite B** <br> **Weatherford, Texas** | **76086** |
| <br> (Address of principal executive offices) | <br> (Zip Code) |

---

Registrant's telephone number, including area code **(855) 809-6900**

(Former name or former address, if changed since last report.)

Securities registered pursuant to Section 12(g) of the Act:

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| | | |
|:---|:---|:---|
| Title of each class | Trading Symbol(s) | Name on exchange on which registered |
| Common Stock | NRIS | OTCMKTS |

---

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instructions A.2. below):

☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act ☐

**Item 4.01 Changes in Registrant's Certifying Accountant**

On November 1, 2025, the partners and professional staff of Horne LLP ("Horne"), which was engaged as the independent registered public accounting firm of the registrant, Norris Industries, Inc. (the "Company"), joined BDO USA, P.C. ("BDO"). As a result of this transaction, Horne resigned as the Company's independent registered public accounting firm on October 31, 2025. On November 1, 2025, following the resignation of Horne, the Company, through and with the approval of its Board of Directors, appointed BDO as its independent registered public accounting firm.

The report of Horne on the financial statements of the Company for the fiscal year ended February 28, 2025, and February 29, 2024 did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.

During the Company's fiscal year ended February 28, 2025, and February 29, 2024 and through October 31, 2025, there were no disagreements between the Company and Horne on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Horne, would have caused Horne to make reference to the subject matter of the disagreements in connection with its audit report on the Company's financial statements. During the Company's past fiscal year ended February 28, 2025, and the interim period through October 31, 2025, Horne did not advise the Company of any of the matters specified in Item 304(a)(1)(v) of Regulation S-K.

The Company provided Horne with a copy of this report on Form 8-K in accordance with Item 304(a) of Regulation S-K prior to its filing with the Securities and Exchange Commission and requested that Horne furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements and, if it does not agree, the respects in which it does not agree. A copy of the letter from Horne is filed as Exhibit 16.1 hereto.

During the Company's two most recently completed fiscal years and through the date of engagement of BDO, neither the Company nor anyone on behalf of the Company consulted with BDO regarding (a) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company's financial statements as to which the Company received a written report or oral advice that was an important factor in reaching a decision on any accounting, auditing or financial reporting issue; or (b) any matter that was the subject of a disagreement or a reportable event as defined in Items 304(a)(1)(iv)and (v), respectively, of Regulation S-K.

**Item 9.01 Financial Statements and Exhibits**

(d) Exhibits. The exhibits listed in the following Exhibit Index are filed as part of this Current Report on Form 8-K.

16.1 [Letter from Horne LLP, dated November 1, 2025, addressed to the Securities and Exchange Commission.](ex16-1.htm) <br>104 Cover Page Interactive Data file (embedded within the Inline XBRL document).

**SIGNATURES**

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

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| | | |
|:---|:---|:---|
|  | **NORRIS INDUSTRIES, Inc.** | **NORRIS INDUSTRIES, Inc.** |
| Dated: November 3, 2025 | By: | */s/ Patrick L. Norris* |
|  |  | Patrick L. Norris, |
|  |  | Chief Executive Officer |

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## Exhibit 16.1

**Exhibit 16.1**

November 1, 2025

Securities and Exchange Commission 100 F Street, NE

Washington, D.C. 20549

We have been furnished with a copy of the response to Item 4.01 of Form 8-K for the event that occurred on November 1, 2025, to be filed by our former client, Norris Industries, Inc. We agree with the statements made in response to that Item insofar as they relate to our Firm.

Very truly yours,

/s/ Horne LLP