{"schema_version":"secwatch.filing_event.v1","accession":"0001550913-25-000085","form_type":"8-K","ticker":"MKZR","cik":"0001550913","company_name":"MacKenzie Realty Capital, Inc.","filed_at":"2025-06-10T23:59:59+00:00","discovered_at":"2026-05-14T18:02:48.726651+00:00","generated_at":"2026-05-19T15:35:36.397170+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":"MacKenzie Realty Capital changes auditor to Baker Tilly after Moss Adams merger","bullets":["Moss Adams merged into Baker Tilly effective June 3, 2025; Moss Adams resigned as auditor on June 9, 2025.","Audit Committee approved Baker Tilly as successor independent registered public accounting firm.","No disagreements or reportable events with Moss Adams during FY2023, FY2024, or subsequent interim period.","Prior audit reports for FY2023 and FY2024 were unqualified, with no adverse opinions or modifications."],"urls":{"canonical":"https://secwatch.observer/filing/0001550913-25-000085","json":"https://secwatch.observer/filing/0001550913-25-000085.json","markdown":"https://secwatch.observer/filing/0001550913-25-000085.md","text":"https://secwatch.observer/filing/0001550913-25-000085.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1550913/000155091325000085/0001550913-25-000085-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1550913/000155091325000085/mrc8k06102025.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-19T15:35:36.397170+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":"0eeae12f032491d007b1d2cae9a07932588a012e","claim":"Moss Adams LLP resigned as auditor of MacKenzie Realty Capital, Inc..","evidence_excerpt":"Moss Adams has resigned as the auditors of the Company and the Audit Committee of the Company’s Board of Directors approved the appointment of Baker Tilly, as the successor to Moss Adams, as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1550913/000155091325000085/0001550913-25-000085-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Moss Adams LLP"},{"label":"Successor","value":"Baker Tilly US, LLP"}],"fact_type":"auditor_change"},{"claim_id":"62ee1ec3f404c64d08666d4ebc60e7c4aad975e7","claim":"MacKenzie Realty Capital, Inc. engaged Baker Tilly US, LLP as its auditor.","evidence_excerpt":"the Audit Committee of the Company’s Board of Directors approved the appointment of Baker Tilly, as the successor to Moss Adams, as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1550913/000155091325000085/0001550913-25-000085-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Baker Tilly US, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}