{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-23-064404","form_type":"8-K","ticker":null,"cik":"0001771514","company_name":"ExchangeRight Income Fund","filed_at":"2023-11-16T23:59:59+00:00","discovered_at":"2026-05-14T18:03:30.374903+00:00","generated_at":"2026-06-08T01:19:34.283194+00:00","sec_items":["4.01","9.01"],"event_type":"regulatory","sentiment":"neutral","materiality_score":0.2,"calibrated_materiality_score":0.2,"confidence":"high","headline":"ExchangeRight Income Fund appoints Grant Thornton as new independent auditor for FY2023","bullets":["Engaged Grant Thornton on Nov 13, 2023, as independent registered public accounting firm for fiscal year ending Dec 31, 2023.","No prior consultations with Grant Thornton on accounting principles, disagreements, or reportable events in previous periods.","Change is effective immediately; no auditor-related disputes disclosed."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-23-064404","json":"https://secwatch.observer/filing/0000950170-23-064404.json","markdown":"https://secwatch.observer/filing/0000950170-23-064404.md","text":"https://secwatch.observer/filing/0000950170-23-064404.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1771514/000095017023064404/0000950170-23-064404-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1771514/000095017023064404/er-20231113.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-08T01:19:34.283194+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":"65c8d10725e8589cc57bb4a25eb57520a00109a6","claim":"ExchangeRight Income Fund engaged Grant Thornton LLP as its auditor.","evidence_excerpt":"On November 13, 2023, Grant Thornton LLP (“Grant Thornton”) completed their client acceptance procedures and the Managers of ExchangeRight Real Estate, LLC, which is the sole member and manager of ExchangeRight Income Fund Trustee, LLC, which is the sole trustee of ExchangeRight Income Fund, doing business as ExchangeRight Essential Income REIT (the “Company”), engaged Grant Thornton to serve as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1771514/000095017023064404/0000950170-23-064404-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"}