{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-032754","form_type":"8-K","ticker":"IHT","cik":"0000082473","company_name":"INNSUITES HOSPITALITY TRUST","filed_at":"2026-07-10T01:55:14+00:00","discovered_at":"2026-07-10T10:05:00.271139+00:00","generated_at":"2026-07-10T10:05:21.783316+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"InnSuites Hospitality Trust changes auditor to Simon & Edward after BCRG acquisition; going concern note persists","bullets":["BCRG dismissed as auditor; Simon & Edward LLP appointed after acquiring BCRG's attest business.","Audit reports for FY 2026 and 2025 included a going concern explanatory paragraph.","No disagreements or reportable events between Trust and BCRG during the relevant periods.","Change effective July 9, 2026, approved by Audit Committee."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-032754","json":"https://secwatch.observer/filing/0001493152-26-032754.json","markdown":"https://secwatch.observer/filing/0001493152-26-032754.md","text":"https://secwatch.observer/filing/0001493152-26-032754.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/82473/000149315226032754/0001493152-26-032754-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/82473/000149315226032754/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-07-10T10:05:21.783316+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}