---
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"
generated_at: "2026-06-08T16:43:50.038328+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.4
calibrated_materiality_score: 0.4
confidence: "high"
source: SEC EDGAR
---

# ExchangeRight Income Fund dismisses Baker Tilly, hires Grant Thornton as auditor

## Summary
- 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.

## SEC filing metadata
- accession: 0000950170-23-060177
- form_type: 8-K
- cik: 0001771514
- company_name: ExchangeRight Income Fund
- filed_at: 2023-11-07T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.4
- calibrated_materiality_score: 0.4
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000950170-23-060177
- JSON: https://secwatch.observer/filing/0000950170-23-060177.json
- Plain text: https://secwatch.observer/filing/0000950170-23-060177.txt

## Key facts
- Auditor Changes
  ExchangeRight Income Fund dismissed Baker Tilly US, LLP as its auditor.
  - Action: dismissal
  - Auditor: Baker Tilly US, LLP
  - Successor: Grant Thornton LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1771514/000095017023060177/0000950170-23-060177-index.htm
- Auditor Changes
  ExchangeRight Income Fund engaged Grant Thornton LLP as its auditor.
  - Action: engagement
  - Auditor: Grant Thornton LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1771514/000095017023060177/0000950170-23-060177-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.