Business Context and Reporting Period
This Form 8-K Current Report is filed by ONE Group Hospitality, Inc. (Nasdaq: STKS) with a report date of June 30, 2026. The filing primarily addresses a change in the Company's independent registered public accounting firm.
Key Financial Metrics
The filing text does not provide specific values for revenue, profit, cash flow, margins, debt, or liquidity. This report focuses exclusively on corporate governance regarding the audit firm.
Material Changes
- Dismissal of Auditor: The Audit Committee approved the dismissal of Deloitte & Touche LLP as the independent registered public accounting firm, effective June 30, 2026.
- Engagement of New Auditor: The Audit Committee approved the engagement of Grant Thornton, LLP as the new independent registered public accounting firm for the fiscal year ending December 27, 2026, effective June 30, 2026.
- Audit History: Deloitte's reports for the fiscal years ended December 28, 2025, and December 31, 2024, were unqualified and contained no adverse opinions, disclaimers, or modifications regarding uncertainty, scope, or accounting principles.
- No Disagreements: The Company reported no "disagreements" or "reportable events" with Deloitte during the relevant periods.
Guidance, Outlook, and Risks
The filing does not contain financial guidance, outlook, or management commentary on business operations. The primary risk disclosed is the transition of the audit firm, though the Company confirmed no underlying accounting disputes necessitated the change. A letter from Deloitte regarding the dismissal is filed as Exhibit 16.1.
Investor Verification Checklist
- Verify the reasons for the auditor change by reviewing the letter from Deloitte & Touche LLP (Exhibit 16.1).
- Confirm the effective date of the new engagement with Grant Thornton, LLP (June 30, 2026).
- Review upcoming filings to ensure the new auditor's initial reports align with the unqualified opinions previously issued by Deloitte.
- Monitor for any future disclosures regarding "disagreements" or "reportable events" that may have arisen post-Effective Date.