{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-013114","form_type":"8-K","ticker":"INTG","cik":"0000069422","company_name":"INTERGROUP CORP","filed_at":"2026-03-27T23:59:59+00:00","discovered_at":"2026-05-14T18:02:37.488462+00:00","generated_at":"2026-05-15T08:44:48.550870+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"InterGroup confirms appointment of Whitley Penn as independent auditor","bullets":["Whitley Penn LLP accepted engagement as Company's independent registered public accounting firm on March 26, 2026.","Appointment was previously disclosed in Form 8-K filed March 23, 2026, subject to completion of standard procedures.","The procedures included client acceptance, independence checks, and execution of a final engagement letter."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-013114","json":"https://secwatch.observer/filing/0001493152-26-013114.json","markdown":"https://secwatch.observer/filing/0001493152-26-013114.md","text":"https://secwatch.observer/filing/0001493152-26-013114.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/69422/000149315226013114/0001493152-26-013114-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/69422/000149315226013114/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T08:44:48.550870+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"b79b5500046d964d7cbb6c4085d0eef0fd4146b6","claim":"INTERGROUP CORP engaged Whitley Penn LLP as its auditor.","evidence_excerpt":"he appointment of Whitley Penn LLP (“Whitley”) as its independent registered public accounting firm was subject to the completion","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/69422/000149315226013114/0001493152-26-013114-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001213900-26-062870","ticker":"OXSQ","company_name":"Oxford Square Capital Corp.","filed_at":"2026-05-29T20:31:12+00:00","headline":"Oxford Square Capital dismisses PwC, engages EY as independent auditor","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.4,"calibrated_materiality_score":0.4,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-062870","json":"https://secwatch.observer/filing/0001213900-26-062870.json","markdown":"https://secwatch.observer/filing/0001213900-26-062870.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1259429/000121390026062870/0001213900-26-062870-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1259429/000121390026062870/ea0292775-01_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"he appointment of Whitley Penn LLP (“Whitley”) as its independent registered public accounting firm was subject to the completion","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/69422/000149315226013114/0001493152-26-013114-index.htm","comparable_excerpt":"On May 26, 2026, Oxford Square Capital Corp. 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