{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-197206","form_type":"8-K","ticker":"ACR","cik":"0001332551","company_name":"ACRES Commercial Realty Corp.","filed_at":"2026-04-30T23:59:59+00:00","discovered_at":"2026-05-14T18:02:32.165353+00:00","generated_at":"2026-05-15T00:36:11.501209+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"ACRES Commercial Realty Corp. dismisses EY, appoints PwC as auditor effective Q1 2026","bullets":["Dismissed Ernst & Young (EY) as independent auditor, effective upon filing Q1 2026 10-Q.","No disagreements or reportable events with EY during fiscal 2025 and 2024.","Appointed PricewaterhouseCoopers (PwC) as new independent auditor for FY 2026.","EY's audit reports for 2025 and 2024 were unqualified."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-197206","json":"https://secwatch.observer/filing/0001193125-26-197206.json","markdown":"https://secwatch.observer/filing/0001193125-26-197206.md","text":"https://secwatch.observer/filing/0001193125-26-197206.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1332551/000119312526197206/0001193125-26-197206-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1332551/000119312526197206/acr-20260427.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T00:36:11.501209+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":"495a1c203b3a83d2a5726a8244e7db11fb4af6d0","claim":"ACRES Commercial Realty Corp. engaged PricewaterhouseCoopers LLP as its auditor.","evidence_excerpt":"On April 27, 2026, the Audit Committee approved the engagement of PricewaterhouseCoopers LLP","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1332551/000119312526197206/0001193125-26-197206-index.htm","confidence":0.9},{"claim_id":"a28c09199e41718c9b1b9b598b1c85221f000b4d","claim":"ACRES Commercial Realty Corp. dismissed Ernst & Young LLP as its auditor.","evidence_excerpt":"(the “Company”) determined to dismiss Ernst & Young LLP (“EY”) as the Company’s independent registered public accounting firm, effective upon filing the Company’s Form 10-Q for the quarter ended March 31, 2026.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1332551/000119312526197206/0001193125-26-197206-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001288469-26-000045","ticker":"MXL","company_name":"MAXLINEAR, INC","filed_at":"2026-06-01T20:35:55+00:00","headline":"MaxLinear dismisses Grant Thornton, appoints KPMG as auditor for FY2026","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001288469-26-000045","json":"https://secwatch.observer/filing/0001288469-26-000045.json","markdown":"https://secwatch.observer/filing/0001288469-26-000045.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/0001288469-26-000045-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/mxl-20260528.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On April 27, 2026, the Audit Committee approved the engagement of PricewaterhouseCoopers LLP","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1332551/000119312526197206/0001193125-26-197206-index.htm","comparable_excerpt":"On May 28, 2026 (the “Effective Date”), MaxLinear, Inc. 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