{"filing":{"accession_number":"0001493152-26-032754","cik":"0000082473","ticker":"IHT","company_name":"INNSUITES HOSPITALITY TRUST","form":"8-K","filing_date":"2026-07-09","report_date":null,"primary_document":"form8-k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/82473/000149315226032754/form8-k.htm"},"events":[{"id":16935,"run_id":15160,"accession_number":"0001493152-26-032754","anchor_item_number":null,"event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.95,"summary":"The filing discloses under Item 4.01 that on July 9, 2026, the Audit Committee dismissed BCRG as the independent registered public accounting firm and appointed Simon \u0026 Edward LLP as the new auditor, effective after S\u0026E acquired BCRG's attest business on June 15, 2026. This is a clear auditor change event. The materiality is heightened by the fact that BCRG's prior audit reports included an explanatory paragraph indicating substantial doubt about the Trust's ability to continue as a going concern, making the auditor transition particularly significant to investors.","company_name":"INNSUITES HOSPITALITY TRUST","ticker":"IHT","filing_date":"2026-07-09","form":"8-K","submitted_at":null,"items":null}],"classifications":[{"id":15196,"accession_number":"0001493152-26-032754","item_number":null,"item_title":null,"event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"The filing discloses under Item 4.01 that on July 9, 2026, the Audit Committee dismissed BCRG as the independent registered public accounting firm and appointed Simon \u0026 Edward LLP as the new auditor, effective after S\u0026E acquired BCRG's attest business on June 15, 2026. This is a clear auditor change event. The materiality is heightened by the fact that BCRG's prior audit reports included an explanatory paragraph indicating substantial doubt about the Trust's ability to continue as a going concern, making the auditor transition particularly significant to investors.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-10T10:58:10.447384+00:00","company_name":"INNSUITES HOSPITALITY TRUST","ticker":"IHT","filing_date":"2026-07-09"}]}