Korth Direct Mortgage Inc. 8-K

What Happened
Korth Direct Mortgage Inc. filed an 8-K reporting a change in its independent registered public accounting firm. Carr, Riggs & Ingram, LLC (CRI) became the Company’s new auditor after CRI acquired certain capital‑markets-related assets of Berkowitz Pollack Brant Advisors + CPAs, LLP (BPB). BPB notified the Company of its resignation on January 13, 2026, and the Board approved CRI’s appointment on January 20, 2026. The asset acquisition by CRI was effective January 1, 2026.

Key Details

• BPB resigned as Korth Direct Mortgage’s independent registered public accounting firm effective January 13, 2026.
• CRI’s appointment as the new independent registered public accounting firm was approved by the Board on January 20, 2026.
• CRI’s appointment followed CRI’s January 1, 2026 acquisition of certain capital markets practice assets from BPB.
• BPB’s audit reports on the Company’s consolidated financial statements for the fiscal years ended December 31, 2024 and December 31, 2023 contained no adverse opinions or disclaimers and were not qualified or modified.

Why It Matters
A change in auditor is a material corporate housekeeping event that can affect audit continuity and future financial reporting. For investors, the filing shows the switch resulted from an acquisition of BPB assets by CRI and that prior audit opinions for 2023 and 2024 were unqualified. Shareholders should note the transition and watch for future filings (such as the auditor’s report on interim or annual statements) for any changes in audit approach or disclosures.