Business Context and Reporting Period
Company: The InterGroup Corporation (INTG)
Filing Type: Form 8-K (Current Report)
Date of Report: March 19, 2026
Reporting Period: Immediate event reporting regarding changes in the independent registered public accounting firm.
Key Financial Metrics
This filing does not contain financial performance data. No revenue, profit, cash flow, margins, debt, or liquidity metrics are reported in this document.
Material Changes
- Dismissal of Auditor: The Company dismissed WithumSmith+Brown, PC ("Withum") as its independent registered public accounting firm, effective immediately on March 19, 2026.
- Appointment of New Auditor: The Audit Committee approved the engagement of Whitley Penn LLP ("Whitley") as the new independent registered public accounting firm, effective immediately, subject to standard client acceptance procedures.
- Scope of New Engagement: Whitley will cover the fiscal year ending June 30, 2026, and related interim periods.
Management Commentary, Risks, and Contingencies
- No Disagreements: The Company stated there were no disagreements with Withum regarding accounting principles, financial statement disclosure, or auditing scope/procedures during the fiscal years ended June 30, 2025 and 2024, or the interim period through March 19, 2026.
- No Reportable Events: The Company confirmed there were no "reportable events" as defined in Item 304(a)(1)(v) of Regulation S-K during the same periods.
- Consultation with New Auditor: The Company confirmed no consultations occurred with Whitley regarding accounting principles or reportable events prior to this appointment.
- Regulatory Compliance: Withum was provided a copy of this report prior to filing and submitted a letter (Exhibit 16.1) dated March 23, 2026, addressed to the SEC regarding the statements in this filing.
Investor Verification Checklist
- Review Exhibit 16.1 (Letter from WithumSmith+Brown, PC) to confirm the auditor's agreement with the Company's statements regarding the dismissal.
- Verify the completion of Whitley Penn LLP's client acceptance and independence procedures to confirm the finalization of the engagement.
- Monitor future filings for the first financial statements audited by Whitley Penn LLP for the fiscal year ending June 30, 2026.
- Check for any subsequent press releases or 8-K filings that might provide additional context on the rationale for the auditor change.