{"schema_version":"secwatch.filing_event.v1","accession":"0000844059-26-000071","form_type":"8-K","ticker":"FRPH","cik":"0000844059","company_name":"FRP HOLDINGS, INC.","filed_at":"2026-05-15T14:46:11+00:00","discovered_at":"2026-05-15T14:47:00.366396+00:00","generated_at":"2026-05-15T14:47:11.986517+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"FRP Holdings appoints Forvis Mazars as independent auditor, dismisses Baker Tilly","bullets":["Audit Committee selected Forvis Mazars as independent auditor for FY2026 after competitive process.","Baker Tilly dismissed effective May 15, 2026; no disagreements or reportable events.","Baker Tilly's FY2025 audit report was unqualified with no adverse opinion."],"urls":{"canonical":"https://secwatch.observer/filing/0000844059-26-000071","json":"https://secwatch.observer/filing/0000844059-26-000071.json","markdown":"https://secwatch.observer/filing/0000844059-26-000071.md","text":"https://secwatch.observer/filing/0000844059-26-000071.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/844059/000084405926000071/0000844059-26-000071-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/844059/000084405926000071/frph-20260515.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T14:47:11.986517+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":"3951d5d634a28c724d62d83a455b054d1610c39f","claim":"FRP HOLDINGS, INC. engaged Forvis Mazars, LLP as its auditor.","evidence_excerpt":"the Audit Committee approved and the Board ratified the engagement of Forvis Mazars as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2026.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/844059/000084405926000071/0000844059-26-000071-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Forvis Mazars, LLP"}],"fact_type":"auditor_change"},{"claim_id":"937567c15a6832330a62903a4cf0617cd1488e54","claim":"FRP HOLDINGS, INC. dismissed Baker Tilly US, LLP as its auditor.","evidence_excerpt":"Baker Tilly was dismissed as the Company's independent registered public accounting firm, effective as of May 15, 2026.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/844059/000084405926000071/0000844059-26-000071-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Baker Tilly US, LLP"},{"label":"Successor","value":"Forvis Mazars, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}