{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-23-060177","form_type":"8-K","ticker":null,"cik":"0001771514","company_name":"ExchangeRight Income Fund","filed_at":"2023-11-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:30.374682+00:00","generated_at":"2026-06-08T16:43:50.038328+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"ExchangeRight Income Fund dismisses Baker Tilly, hires Grant Thornton as auditor","bullets":["Dismissed Baker Tilly effective Nov 1, 2023; engaged Grant Thornton on Nov 7, 2023 subject to client acceptance.","Baker Tilly's audit reports for 2022 and 2021 were unqualified, no adverse opinions or disagreements.","Material weakness in internal controls over asset acquisition accounting disclosed in April 2023 Form 10; company corrected methodology.","No disagreements with Baker Tilly on accounting principles or audit scope during the review periods."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-23-060177","json":"https://secwatch.observer/filing/0000950170-23-060177.json","markdown":"https://secwatch.observer/filing/0000950170-23-060177.md","text":"https://secwatch.observer/filing/0000950170-23-060177.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1771514/000095017023060177/0000950170-23-060177-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1771514/000095017023060177/er-20231101.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-08T16:43:50.038328+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":"a90055e6309f77158fac3a4fab214bc0b41aa1d9","claim":"ExchangeRight Income Fund dismissed Baker Tilly US, LLP as its auditor.","evidence_excerpt":"on November 1, 2023 the Managers authorized the dismissal of Baker Tilly US, LLP (\"Baker Tilly\") as the Company’s independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1771514/000095017023060177/0000950170-23-060177-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Baker Tilly US, LLP"},{"label":"Successor","value":"Grant Thornton LLP"}],"fact_type":"auditor_change"},{"claim_id":"df777df92b7e318af378d8f3321553f1929df7ca","claim":"ExchangeRight Income Fund engaged Grant Thornton LLP as its auditor.","evidence_excerpt":"authorized the engagement of Grant Thornton LLP (\"Grant Thornton\") on November 7, 2023 to serve as the Company's independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1771514/000095017023060177/0000950170-23-060177-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Grant Thornton LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}