---
schema_version: "secwatch.filing_event.v1"
accession: "0001214659-26-000675"
form_type: "8-K"
ticker: null
cik: "0001695963"
company_name: "Korth Direct Mortgage Inc."
filed_at: "2026-01-21T23:59:59+00:00"
generated_at: "2026-05-16T09:18:23.498109+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.4
calibrated_materiality_score: 0.4
confidence: "high"
source: SEC EDGAR
---

# Korth Direct Mortgage replaces auditor BPB with CRI after BPB practice acquisition

## Summary
- 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.

## SEC filing metadata
- accession: 0001214659-26-000675
- form_type: 8-K
- cik: 0001695963
- company_name: Korth Direct Mortgage Inc.
- filed_at: 2026-01-21T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.4
- calibrated_materiality_score: 0.4
- confidence: high
- sec_items: 4.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1695963/000121465926000675/0001214659-26-000675-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1695963/000121465926000675/z1202638k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001214659-26-000675
- JSON: https://secwatch.observer/filing/0001214659-26-000675.json
- Plain text: https://secwatch.observer/filing/0001214659-26-000675.txt

## Source-grounded claims
- claim_id: 0a9d3c1f8535805a8ffa626adb09296089809a39
  claim: Korth Direct Mortgage Inc. engaged Carr, Riggs, & Ingram, LLC as its auditor.
  evidence_excerpt: 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
  evidence_url: https://www.sec.gov/Archives/edgar/data/1695963/000121465926000675/0001214659-26-000675-index.htm
- claim_id: f0a15026ee7549ad865a829758f352b7eb1302b2
  claim: Berkowitz Pollack Brant Advisors + CPAs, LLP resigned as auditor of Korth Direct Mortgage Inc..
  evidence_excerpt: 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.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1695963/000121465926000675/0001214659-26-000675-index.htm

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