---
schema_version: "secwatch.filing_event.v1"
accession: "0001493152-26-002522"
form_type: "8-K"
ticker: "MNTR"
cik: "0001599117"
company_name: "Mentor Capital, Inc."
filed_at: "2026-01-16T23:59:59+00:00"
generated_at: "2026-05-16T09:51:09.500607+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.3
calibrated_materiality_score: 0.3
confidence: "high"
source: SEC EDGAR
---

# Mentor Capital changes independent auditor to Cherry Bekaert after Spicer Jeffries acquisition

## Summary
- Former auditor Spicer Jeffries relationship ceased Jan 12, 2026 due to acquisition by Cherry Bekaert.
- No disagreements or reportable events in fiscal years 2023 and 2024.
- Cherry Bekaert appointed as new independent auditor effective Jan 13, 2026.
- Spicer Jeffries' audit reports for 2023 and 2024 were unqualified.
- Letter from Spicer Jeffries agrees with statements (filed as Exhibit 16.1).

## SEC filing metadata
- accession: 0001493152-26-002522
- form_type: 8-K
- ticker: MNTR
- cik: 0001599117
- company_name: Mentor Capital, Inc.
- filed_at: 2026-01-16T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.3
- calibrated_materiality_score: 0.3
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1599117/000149315226002522/0001493152-26-002522-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1599117/000149315226002522/form8-k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-26-002522
- JSON: https://secwatch.observer/filing/0001493152-26-002522.json
- Plain text: https://secwatch.observer/filing/0001493152-26-002522.txt

## Source-grounded claims
- claim_id: 50c742b15f4469c84bda92f854cf55363ad8b2ad
  claim: Mentor Capital, Inc. engaged Cherry Bekaert LLP as its auditor.
  evidence_excerpt: Effective January 13, 2026, the Company’s audit committee and board of directors approved the engagement of Cherry Bekaert LLP (“Cherry Bekaert”) as the Company’s independent registered public accountant, effective immediately.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1599117/000149315226002522/0001493152-26-002522-index.htm

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