Korth Direct Mortgage Inc.: auditor change — Korth Direct Mortgage replaces auditor BPB with CRI after BPB practice acquisition

Korth Direct Mortgage Inc.

BPB resigned as independent registered public accounting firm effective Jan 13, 2026.
Resignation followed CRI's acquisition of certain assets of BPB's capital markets practice.
Board appointed CRI as new auditor on Jan 20, 2026.
BPB's audit reports for FY2024 and FY2023 were unqualified, no adverse opinions or modifications.

item 4.01

Key facts

Extracted from this filing and checked against the source text.

Auditor Changes SEC 8-K Item 4.01/4.02 confidence 0.9

Korth Direct Mortgage Inc. engaged Carr, Riggs, & Ingram, LLC as its auditor.

Action: engagement
Auditor: Carr, Riggs, & Ingram, LLC

Exact text from the filing

The Company was notified that Carr, Riggs, & Ingram, LLC (“CRI”) acquired, effective as of January 1, 2026, certain assets related to the capital markets practice of Berkowitz Pollack Brant Advisors + CPAs, LLP (“BPB”). In conjunction with this transaction, on January 13, 2026, the Company received notification from BPB that they were resigning as the Company’s independent registered public accounting firm, effective immediately. On January 20, 2026, the Company’s Board of Directors approved the appointment of CRI as the Company’s new independent registered public accounting

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Auditor Changes SEC 8-K Item 4.01/4.02 confidence 0.9

Berkowitz Pollack Brant Advisors + CPAs, LLP resigned as auditor of Korth Direct Mortgage Inc..

Action: resignation
Auditor: Berkowitz Pollack Brant Advisors + CPAs, LLP

Exact text from the filing

cquired, effective as of January 1, 2026, certain assets related to the capital markets practice of Berkowitz Pollack Brant Advisors + CPAs, LLP (“BPB”). In conjunction with this transaction, on January 13, 2026, the Company received notification from BPB that they were resigning as the Company’s independent registered public accounting firm, effective immediately.

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Source: SEC EDGAR

accession 0001214659-26-000675

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