{"schema_version":"secwatch.filing_event.v1","accession":"0000844059-25-000016","form_type":"8-K","ticker":"FRPH","cik":"0000844059","company_name":"FRP HOLDINGS, INC.","filed_at":"2025-05-05T23:59:59+00:00","discovered_at":"2026-05-14T18:02:51.451807+00:00","generated_at":"2026-05-22T19:56:46.753242+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.2,"calibrated_materiality_score":0.2,"confidence":"high","headline":"FRP Holdings replaces auditor Hancock Askew with Baker Tilly after combination","bullets":["Hancock Askew resigned May 1, 2025 due to combining its practice with Baker Tilly.","Audit committee approved Baker Tilly as the new independent registered public accounting firm.","No disagreements with Hancock Askew on accounting principles or audit scope for 2023 or 2024.","Hancock Askew's reports for those years were unqualified; no adverse opinions.","Company did not consult Baker Tilly on accounting matters before engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0000844059-25-000016","json":"https://secwatch.observer/filing/0000844059-25-000016.json","markdown":"https://secwatch.observer/filing/0000844059-25-000016.md","text":"https://secwatch.observer/filing/0000844059-25-000016.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/844059/000084405925000016/0000844059-25-000016-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/844059/000084405925000016/frph-20250505.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-22T19:56:46.753242+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"5451087e6a7bc0d0f9308d7930e9705a66a0e540","claim":"FRP HOLDINGS, INC. engaged Baker Tilly US, LLP as its auditor.","evidence_excerpt":"with the approval of the Audit Committee of the Company’s Board of Directors, Baker Tilly was engaged as its independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/844059/000084405925000016/0000844059-25-000016-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Baker Tilly US, LLP"}],"fact_type":"auditor_change"},{"claim_id":"e1998774347956c1a5b247c7a91233ae3fb544bb","claim":"Hancock Askew & Co., LLP resigned as auditor of FRP HOLDINGS, INC..","evidence_excerpt":"On May 1, 2025, FRP Holdings, Inc (the “Company”) was notified that the audit practice of Hancock Askew & Co., LLP (“Hancock Askew & Co.”) an independent registered public accounting firm, was combined with Baker Tilly US, LLP (“Baker Tilly”) in a transaction pursuant to which Hancock Askew & Co.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/844059/000084405925000016/0000844059-25-000016-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Hancock Askew & Co., LLP"},{"label":"Successor","value":"Baker Tilly US, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}