---
schema_version: "secwatch.filing_event.v1"
accession: "0001452936-26-000014"
form_type: "8-K"
ticker: null
cik: "0001452936"
company_name: "Pacific Oak Strategic Opportunity REIT, Inc."
filed_at: "2026-03-02T23:59:59+00:00"
generated_at: "2026-05-15T22:35:37.584423+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.9
calibrated_materiality_score: 0.9
confidence: "high"
source: SEC EDGAR
---

# Pacific Oak REIT dismisses auditor, ends 10-K/10-Q filings, enters Israeli insolvency process

## Summary
- Dismissed Ernst & Young as auditor immediately; no disagreements or reportable events in prior two years.
- Tel Aviv court ordered bondholders meeting under Israeli insolvency law to vote on proposed debt arrangement for BVI subsidiary.
- Board dissolved audit committee, will stop filing 10-K/10-Q; will file only 8-Ks with BVI IFRS quarterly financials.
- Board will not seek stockholder approval of liquidation plan or provide updated estimated NAV per share due to financial constraints.
- All independent directors waived accrued and future director fees to reduce expenses.

## SEC filing metadata
- accession: 0001452936-26-000014
- form_type: 8-K
- cik: 0001452936
- company_name: Pacific Oak Strategic Opportunity REIT, Inc.
- filed_at: 2026-03-02T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.9
- calibrated_materiality_score: 0.9
- confidence: high
- sec_items: 2.02, 8.01, 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1452936/000145293626000014/0001452936-26-000014-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1452936/000145293626000014/pacoaksor-20260224.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001452936-26-000014
- JSON: https://secwatch.observer/filing/0001452936-26-000014.json
- Plain text: https://secwatch.observer/filing/0001452936-26-000014.txt

## Source-grounded claims
- claim_id: 7e602fdec9db58f600409ae64079c8d133c20810
  claim: Pacific Oak Strategic Opportunity REIT, Inc. dismissed Ernst & Young, LLP as its auditor.
  evidence_excerpt: On February 24, 2026, Pacific Oak Strategic Opportunity REIT, Inc. (the “Company”, “we”, “our” or “us”) approved the dismissal of Ernst & Young, LLP (“E&Y”) as the Company’s independent registered public accounting firm effective immediately.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1452936/000145293626000014/0001452936-26-000014-index.htm

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