secwatch.observer — SEC 8-K summary
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Issuer:     INCOME OPPORTUNITY REALTY INVESTORS INC /TX/ (IOR)
CIK:        0000949961
Form:       8-K
Filed at:   2024-01-08T23:59:59+00:00
Accession:  0001214659-24-000436
Event type: other_material
Sentiment:  neutral
Materiality: 0.20
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

Auditor Swalm resigns due to retirement; no adverse opinions ever issued
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- Swalm & Associates resigned effective Jan 2, 2024, citing retirement of principal Edward S. Swalm.
- Swalm had been IOR's independent auditor since 2004 through fiscal 2022; approved for 2023 at Dec 13, 2023 annual meeting.
- Swalm's reports on IOR's financials for prior two fiscal years were unqualified with no adverse or disclaimer opinions.
- Swalm agreed with the Company's disclosures in the 8-K and will cooperate with IOR's new independent accountants.
- IOR will select a successor independent registered public accounting firm.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/949961/000121465924000436/0001214659-24-000436-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/949961/000121465924000436/o182448k.htm
  HTML page:      https://secwatch.observer/filing/0001214659-24-000436

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