Lodging Fund REIT III, Inc.: auditor change — Lodging Fund REIT III dismisses Marcum, appoints RJI as new auditor

Lodging Fund REIT III, Inc.

Marcum dismissed as auditor effective May 1, 2025; no adverse opinion or qualified reports for FY2024 and FY2023.
No disagreements with Marcum; only reportable event was a previously disclosed material weakness in internal controls related to a 2022 acquisition.
The material weakness has been remediated as of December 31, 2024; controls are now effective.
Audit Committee engaged RJI International CPAs as new independent auditor; no prior consultations on accounting matters.
Marcum furnished letter to SEC agreeing with disclosures filed as Exhibit 16.1.

item 4.01 item 9.01

Key facts

Extracted from this filing and checked against the source text.

Auditor Changes SEC 8-K Item 4.01/4.02 confidence 0.9

Lodging Fund REIT III, Inc. dismissed Marcum LLP as its auditor.

Action: dismissal
Auditor: Marcum LLP
Successor: RJI International CPAs

Exact text from the filing

(a) Dismissal of Independent Registered Public Accounting Firm On May 1, 2025, based on the approval of the Audit Committee of the Board of Directors (the “Audit Committee”) of Lodging Fund REIT III, Inc. (the “Company”), the Company dismissed Marcum LLP (“Marcum”) as the Company’s independent registered public accounting firm, effective immediately.

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Auditor Changes SEC 8-K Item 4.01/4.02 confidence 0.9

Lodging Fund REIT III, Inc. engaged RJI International CPAs as its auditor.

Action: engagement
Auditor: RJI International CPAs

Exact text from the filing

(b) New Independent Registered Public Accounting Firm On May 1, 2025, based on the approval of the Audit Committee of the Company, the Company engaged RJI International CPAs (“RJI”), a nationally recognized accounting firm, as the Company’s new independent registered public accounting firm.

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Source: SEC EDGAR

accession 0001558370-25-006700

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