---
schema_version: "secwatch.filing_event.v1"
accession: "0001654948-25-000026"
form_type: "8-K"
ticker: null
cik: "0001654948"
company_name: "Hartman vREIT XXI, Inc."
filed_at: "2025-10-02T23:59:59+00:00"
generated_at: "2026-05-17T04:56:16.766041+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Hartman vREIT XXI auditor Weaver declines reappointment; cites material weaknesses in internal controls

## Summary
- Weaver and Tidwell will not stand for reappointment for FY2023; no adverse opinions or prior disagreements.
- Disclosed material weaknesses: insufficient controls over related party transactions, investment policy, disclosure, and investment impairment recording.
- New auditor M&K CPAS, PLLC engaged effective Oct 14, 2024 for FY2023; no prior consultations on accounting issues.
- Company provided Weaver with a copy of the disclosure; Weaver's letter filed as Exhibit 16.1.

## SEC filing metadata
- accession: 0001654948-25-000026
- form_type: 8-K
- cik: 0001654948
- company_name: Hartman vREIT XXI, Inc.
- filed_at: 2025-10-02T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1654948/000165494825000026/0001654948-25-000026-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1654948/000165494825000026/hartmanxxi-20250923.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001654948-25-000026
- JSON: https://secwatch.observer/filing/0001654948-25-000026.json
- Plain text: https://secwatch.observer/filing/0001654948-25-000026.txt

## Source-grounded claims
- claim_id: bbed3c01e29a6fa86c3dad9d2e2cb8d58127dbd4
  claim: Hartman vREIT XXI, Inc. engaged M&K CPAS, PLLC as its auditor.
  evidence_excerpt: Effective October 14, 2024, the Company’s Audit Committee approved the engagement of M&K CPAS, PLLC as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2023.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1654948/000165494825000026/0001654948-25-000026-index.htm

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