{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-001165","form_type":"8-K","ticker":null,"cik":"0000731245","company_name":"PRESIDENTIAL REALTY CORP/DE/","filed_at":"2024-01-04T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.791628+00:00","generated_at":"2026-06-07T04:22:31.298712+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Presidential Realty's auditor Baker Tilly resigns due to staffing constraints; new auditor search underway","bullets":["Baker Tilly US, LLP resigned as independent registered public accounting firm on January 4, 2024.","Resignation was due to Baker Tilly staffing constraints, not any disagreements or reportable events.","Company is in the process of selecting a new independent accounting firm.","Baker Tilly's reports for fiscal years 2021 and 2022 contained no adverse opinion or qualification."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-001165","json":"https://secwatch.observer/filing/0001213900-24-001165.json","markdown":"https://secwatch.observer/filing/0001213900-24-001165.md","text":"https://secwatch.observer/filing/0001213900-24-001165.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/731245/000121390024001165/0001213900-24-001165-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/731245/000121390024001165/ea191182-8k_presidential.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T04:22:31.298712+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":"1e37c3036b13a5d5bfaa19d5b6a2160a32d6dd86","claim":"Baker Tilly US, LLP resigned as auditor of PRESIDENTIAL REALTY CORP/DE/.","evidence_excerpt":"On December 18, 2023, Presidential Realty Corporation (the “Company”), finalized discussions with its independent registered public accounting firm, Baker Tilly US, LLP (“Baker Tilly”) that it was resigning its engagement with the Company due to staffing constraints within Baker Tilly.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/731245/000121390024001165/0001213900-24-001165-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Baker Tilly US, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}