{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-055435","form_type":"8-K/A","ticker":"ACR","cik":"0001332551","company_name":"ACRES Commercial Realty Corp.","filed_at":"2024-05-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:17.991950+00:00","generated_at":"2026-06-02T09:02:01.362901+00:00","sec_items":["4.01","9.01"],"event_type":"regulatory","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"ACRES Commercial Realty selects EY as new auditor; no prior disagreements with Grant Thornton","bullets":["Audit Committee chose EY as independent auditor for FY2024, effective upon Q1 2024 10-Q filing.","Grant Thornton served as auditor through May 7, 2024; its reports for FY2022-2023 were unqualified.","No disagreements or reportable events between company and Grant Thornton in covered periods.","Grant Thornton furnished an agreement letter with the disclosures, filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-055435","json":"https://secwatch.observer/filing/0000950170-24-055435.json","markdown":"https://secwatch.observer/filing/0000950170-24-055435.md","text":"https://secwatch.observer/filing/0000950170-24-055435.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1332551/000095017024055435/0000950170-24-055435-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1332551/000095017024055435/acr-20240423.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T09:02:01.362901+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":"64bccce70a8fbb46d91157731d2269bdff62b1de","claim":"ACRES Commercial Realty Corp. engaged EY as its auditor.","evidence_excerpt":"the Audit Committee selected 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/1332551/000095017024055435/0000950170-24-055435-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"EY"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}