{"schema_version":"secwatch.filing_event.v1","accession":"0001766478-26-000005","form_type":"8-K","ticker":"AOMR","cik":"0001766478","company_name":"Angel Oak Mortgage REIT, Inc.","filed_at":"2026-03-12T23:59:59+00:00","discovered_at":"2026-05-14T18:02:36.109546+00:00","generated_at":"2026-05-15T13:42:13.578961+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Angel Oak Mortgage REIT dismisses KPMG as auditor, engages Deloitte & Touche","bullets":["Audit committee dismissed KPMG on March 9, 2026; no disagreements or reportable events in fiscal 2024 or 2025.","Engaged Deloitte & Touche as independent auditor for fiscal year ending December 31, 2026.","KPMG's audit reports for 2024 and 2025 were unqualified and not modified.","Deloitte had no prior consultations with the company on accounting or audit matters before engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001766478-26-000005","json":"https://secwatch.observer/filing/0001766478-26-000005.json","markdown":"https://secwatch.observer/filing/0001766478-26-000005.md","text":"https://secwatch.observer/filing/0001766478-26-000005.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1766478/000176647826000005/0001766478-26-000005-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1766478/000176647826000005/aomr-20260309.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T13:42:13.578961+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":"7183f7c364330d79c3d695b94161a0fe2a697918","claim":"Angel Oak Mortgage REIT, Inc. engaged Deloitte & Touche LLP as its auditor.","evidence_excerpt":"On March 9, 2026, the Audit Committee approved the engagement of Deloitte & Touche LLP","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1766478/000176647826000005/0001766478-26-000005-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Deloitte & Touche LLP"}],"fact_type":"auditor_change"},{"claim_id":"ea38f57030cb62504029bf60c57ff0d3995d3bb5","claim":"Angel Oak Mortgage REIT, Inc. dismissed KPMG LLP as its auditor.","evidence_excerpt":"(a) Dismissal of Independent Registered Public Accounting Firm On March 9, 2026, the Audit Committee of the Board of Directors (the “Audit Committee”) of Angel Oak Mortgage REIT, Inc. (the “Company”) approved the dismissal of KPMG LLP (“KPMG”) 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/1766478/000176647826000005/0001766478-26-000005-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"KPMG LLP"},{"label":"Successor","value":"Deloitte & Touche LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}