---
schema_version: "secwatch.filing_event.v1"
accession: "0001210708-23-000099"
form_type: "8-K"
ticker: "STRR"
cik: "0001210708"
company_name: "Star Equity Holdings, Inc."
filed_at: "2023-10-04T23:59:59+00:00"
generated_at: "2026-06-10T04:35:18.500829+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Hudson Global dismisses BDO as auditor, engages Wolf & Company for FY2023

## Summary
- Dismissed BDO USA, P.C. as auditor on Sept 28, 2023; engaged Wolf & Company, P.C. for FY2023.
- BDO's audit reports for FY2021 and FY2022 were unqualified, with no adverse opinions.
- No accounting disagreements occurred, but a previously reported material weakness in internal controls over revenue recognition exists.
- Material weakness involved failure to evaluate principal vs agent for a discretionary bonus, understating revenue and costs.
- BDO furnished a letter agreeing with the disclosures, filed as Exhibit 16.1.

## SEC filing metadata
- accession: 0001210708-23-000099
- form_type: 8-K
- ticker: STRR
- cik: 0001210708
- company_name: Star Equity Holdings, Inc.
- filed_at: 2023-10-04T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1210708/000121070823000099/0001210708-23-000099-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1210708/000121070823000099/hson-20230928.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001210708-23-000099
- JSON: https://secwatch.observer/filing/0001210708-23-000099.json
- Plain text: https://secwatch.observer/filing/0001210708-23-000099.txt

## Key facts
- Auditor Changes
  Star Equity Holdings, Inc. engaged Wolf & Company, P.C. as its auditor.
  - Action: engagement
  - Auditor: Wolf & Company, P.C.
  source text: (the “Company”) approved the engagement of Wolf & Company, P.C. (“Wolf”) as the Company’s independent registered public accounting firm for the Company’s fiscal year ending December 31, 2023, effective immediately, and dismissed BDO USA, P.C.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1210708/000121070823000099/0001210708-23-000099-index.htm
- Auditor Changes
  Star Equity Holdings, Inc. dismissed BDO USA, P.C. as its auditor.
  - Action: dismissal
  - Auditor: BDO USA, P.C.
  - Successor: Wolf & Company, P.C.
  source text: dismissed BDO USA, P.C. (f/k/a BDO USA, LLP, “BDO”) as the Company’s independent registered public accounting firm
  evidence_url: https://www.sec.gov/Archives/edgar/data/1210708/000121070823000099/0001210708-23-000099-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.