{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-049113","form_type":"8-K","ticker":"ACR","cik":"0001332551","company_name":"ACRES Commercial Realty Corp.","filed_at":"2024-04-26T23:59:59+00:00","discovered_at":"2026-05-14T18:03:17.992266+00:00","generated_at":"2026-06-03T06:19:57.328510+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"ACRES Commercial Realty dismisses Grant Thornton, appoints EY as auditor","bullets":["Audit Committee dismissed Grant Thornton effective upon filing Q1 2024 10-Q.","Grant Thornton's 2023 and 2022 reports were unqualified with no adverse opinions.","No disagreements or reportable events with Grant Thornton during the relevant periods.","EY engaged as new independent auditor for fiscal year 2024, effective same date.","Grant Thornton letter concurring with disclosures filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-049113","json":"https://secwatch.observer/filing/0000950170-24-049113.json","markdown":"https://secwatch.observer/filing/0000950170-24-049113.md","text":"https://secwatch.observer/filing/0000950170-24-049113.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1332551/000095017024049113/0000950170-24-049113-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1332551/000095017024049113/acr-20240423.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T06:19:57.328510+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":"a4e36de032aac788729487fa98b22b0fb4b7b7e6","claim":"ACRES Commercial Realty Corp. dismissed Grant Thornton LLP as its auditor.","evidence_excerpt":"☐ Item 4.01 Changes in Registrant’s Certifying Accountant (a) Dismissal of Previous Independent Registered Public Accounting Firm On April 23, 2024, the Audit Committee (the “Audit Committee”) of the Board of Directors of ACRES Commercial Realty Corp. (the “Company”) determined to dismiss Grant Thornton LLP (“Grant Thornton”) as the Company’s independent registered public accounting firm, effective upon filing the Company’s Form 10-Q for the quarter ended March 31, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1332551/000095017024049113/0000950170-24-049113-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Grant Thornton LLP"}]},{"claim_id":"e594aaa65fd9a528a85b631f3cc5842999981331","claim":"ACRES Commercial Realty Corp. engaged Ernst & Young LLP as its auditor.","evidence_excerpt":"(b) Appointment of New Independent Registered Public Accounting Firm On April 23, 2024, the Audit Committee approved the engagement of Ernst & Young LLP (“EY”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2024, effective upon filing the Form 10-Q for the quarter ended March 31, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1332551/000095017024049113/0000950170-24-049113-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Ernst & Young LLP"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}