{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-068077","form_type":"8-K","ticker":"FBRT","cik":"0001562528","company_name":"Franklin BSP Realty Trust, Inc.","filed_at":"2023-06-05T23:59:59+00:00","discovered_at":"2026-05-14T18:03:39.402293+00:00","generated_at":"2026-06-14T07:20:45.560985+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.15,"calibrated_materiality_score":0.15,"confidence":"high","headline":"Franklin BSP Realty Trust dismisses EY, engages PWC as auditor","bullets":["EY dismissed as independent auditor effective May 31, 2023; PWC engaged for FY 2023 audit.","No disagreements or reportable events with EY during 2021, 2022, or interim period.","EY's audit reports for fiscal 2021 and 2022 were unqualified, no adverse opinions.","PWC was not consulted on any accounting or auditing matters prior to engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-068077","json":"https://secwatch.observer/filing/0001104659-23-068077.json","markdown":"https://secwatch.observer/filing/0001104659-23-068077.md","text":"https://secwatch.observer/filing/0001104659-23-068077.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1562528/000110465923068077/0001104659-23-068077-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1562528/000110465923068077/tm2317616d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-14T07:20:45.560985+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":"13e0b0b916807ed2b2f6eb6ce5d90ff53505aac6","claim":"Franklin BSP Realty Trust, Inc. dismissed Ernst & Young LLP as its auditor.","evidence_excerpt":"On May 31, 2023, the Audit Committee of the Board of Directors of Franklin BSP Realty Trust, Inc. (the “Company”) replaced Ernst & Young LLP (“EY”), as the Company’s independent registered public accounting firm, with PricewaterhouseCoopers LLP (“PWC”), effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1562528/000110465923068077/0001104659-23-068077-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Ernst & Young LLP"},{"label":"Successor","value":"PricewaterhouseCoopers LLP"}],"fact_type":"auditor_change"},{"claim_id":"5692bb632f19160254384f1cd5c0f0f5f6b89bc4","claim":"Franklin BSP Realty Trust, Inc. engaged PricewaterhouseCoopers LLP as its auditor.","evidence_excerpt":"On May 31, 2023, the Audit Committee of the Board of Directors of the Company approved the engagement of PWC as the Company’s new independent registered public accounting firm, effective immediately, to perform independent audit services for the fiscal year ended December 31, 2023 (including with respect to the Company’s quarterly period ended June 30, 2023).","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1562528/000110465923068077/0001104659-23-068077-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"PricewaterhouseCoopers LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}