Angel Oak Mortgage REIT, Inc. - Form 8-K Summary
Business Context and Reporting Period
This Current Report on Form 8-K was filed by Angel Oak Mortgage REIT, Inc. (AOMR) on March 9, 2026. The filing addresses a significant corporate governance event regarding the company's external audit function.
Financial Metrics
The filing text does not provide a clear value for revenue, profit, cash flow, margins, debt, or liquidity. This report focuses exclusively on the change of the independent registered public accounting firm and does not contain financial performance data.
Material Changes
- Dismissal of Auditor: On March 9, 2026, the Audit Committee approved the dismissal of KPMG LLP as the Company's independent registered public accounting firm.
- Engagement of New Auditor: On the same date, the Audit Committee approved the engagement of Deloitte & Touche LLP as the new independent registered public accounting firm for the fiscal year ending December 31, 2026.
- Audit History: KPMG's audit reports for the fiscal years ended December 31, 2025, and December 31, 2024, were unqualified and did not contain adverse opinions, disclaimers, or modifications regarding uncertainty, scope, or accounting principles.
Management Commentary and Risks
Management confirmed that during the two most recent fiscal years and the interim period through March 9, 2026, there were no "disagreements" or "reportable events" between the Company and KPMG regarding accounting principles, financial statement disclosure, or auditing scope. Additionally, the Company confirmed that no consultations were held with Deloitte regarding accounting principles or reportable events prior to their engagement. A letter from KPMG agreeing with these statements is attached as Exhibit 16.1.
Key Facts for Investor Verification
- Verify the content of the KPMG letter (Exhibit 16.1) to confirm their agreement with the Company's statements regarding the dismissal.
- Monitor future filings for the first financial statements audited by Deloitte & Touche LLP.
- Review subsequent 10-Q or 10-K filings for any financial performance data, as this 8-K contains no operational metrics.