---
schema_version: "secwatch.filing_event.v1"
accession: "0001214659-24-000698"
form_type: "8-K"
ticker: "IOR"
cik: "0000949961"
company_name: "INCOME OPPORTUNITY REALTY INVESTORS INC /TX/"
filed_at: "2024-01-12T23:59:59+00:00"
generated_at: "2026-06-07T00:19:46.376975+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.3
calibrated_materiality_score: 0.3
confidence: "high"
source: SEC EDGAR
---

# Income Opportunity Realty Investors engages new auditor Farmer Fuqua & Huff P.C., effective Jan 4, 2024

## Summary
- Swalm & Associates P.C. ceased services Jan 2, 2024 due to upcoming retirement of principal Edward S. Swalm.
- Audit committee approved Farmer Fuqua & Huff P.C. as independent auditor for FY ending Dec 31, 2023.
- No prior consultations with Farmer Fuqua & Huff on accounting principles or transactions in prior two years.
- No reportable adverse opinions or disagreements with former auditor during past fiscal years.

## SEC filing metadata
- accession: 0001214659-24-000698
- form_type: 8-K
- ticker: IOR
- cik: 0000949961
- company_name: INCOME OPPORTUNITY REALTY INVESTORS INC /TX/
- filed_at: 2024-01-12T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.3
- calibrated_materiality_score: 0.3
- confidence: high
- sec_items: 4.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/949961/000121465924000698/0001214659-24-000698-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/949961/000121465924000698/g1112458k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001214659-24-000698
- JSON: https://secwatch.observer/filing/0001214659-24-000698.json
- Plain text: https://secwatch.observer/filing/0001214659-24-000698.txt

## Key facts
- Auditor Changes
  INCOME OPPORTUNITY REALTY INVESTORS INC /TX/ engaged Farmer Fuqua & Huff P.C. as its auditor.
  - Action: engagement
  - Auditor: Farmer Fuqua & Huff P.C.
  source text: ngaged the Plano, Texas firm of Farmer Fuqua & Huff P.C. as the Independent Registered Public Accountant to audit the IOR’s financial statements for the fiscal year ending December 31, 2023 and any interim periods. During the Registrant’s two most recent fiscal years and any subsequent interim period, the IOR did not consult with a Farmer Fuguq & Huff P.C. or any of its members about the application of accounting principles to any specified transaction or any other matter. The decision to engage new accountants was approved by the Audit Committee of the Board of Directors of IOR consisting of Messrs. Ted R. Munselle (Chairman), Robert A. Jakuszewski and Fernando Victor Lara Celis. The engagement effective January 4, 2024 of Farmer Fuqua & Huff P.C.
  evidence_url: https://www.sec.gov/Archives/edgar/data/949961/000121465924000698/0001214659-24-000698-index.htm

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