---
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"
generated_at: "2026-06-07T04:22:31.298712+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Presidential Realty's auditor Baker Tilly resigns due to staffing constraints; new auditor search underway

## Summary
- 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.

## SEC filing metadata
- accession: 0001213900-24-001165
- form_type: 8-K
- cik: 0000731245
- company_name: PRESIDENTIAL REALTY CORP/DE/
- filed_at: 2024-01-04T23:59:59+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/731245/000121390024001165/0001213900-24-001165-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/731245/000121390024001165/ea191182-8k_presidential.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-24-001165
- JSON: https://secwatch.observer/filing/0001213900-24-001165.json
- Plain text: https://secwatch.observer/filing/0001213900-24-001165.txt

## Key facts
- Auditor Changes
  Baker Tilly US, LLP resigned as auditor of PRESIDENTIAL REALTY CORP/DE/.
  - Action: resignation
  - Auditor: Baker Tilly US, LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/731245/000121390024001165/0001213900-24-001165-index.htm

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