Business Context and Reporting Period
Company: Healthcare Realty Trust Incorporated
Filing Type: Form 8-K (Current Report)
Date of Report: February 23, 2026
Date of Earliest Event: February 19, 2026
Context: The filing reports a change in the Company's independent registered public accounting firm.
Key Financial Metrics
This filing does not contain financial performance data such as revenue, profit, cash flow, margins, debt, or liquidity. The document is strictly procedural regarding the appointment of a new auditor.
Material Changes
- Accountant Change: On February 19, 2026, the Audit Committee replaced BDO USA, P.C. with Deloitte & Touche LLP as the independent registered public accounting firm, effective immediately.
- Prior Audit Status: BDO's reports for the fiscal years ended December 31, 2024, and 2025, contained no adverse opinions, disclaimers, or qualifications.
- Disagreements: There were no disagreements between the Company and BDO regarding accounting principles, practices, financial statement disclosure, or auditing scope during the fiscal years 2024 and 2025 or the interim period through February 19, 2026.
- Reportable Events: No "reportable events" occurred during the same periods.
Guidance, Outlook, and Risks
Consultation with New Auditor: The Company confirmed that neither it nor anyone on its behalf consulted with Deloitte regarding the application of accounting principles to specified transactions or the type of audit opinion that might be rendered prior to the appointment. No written reports or oral advice were provided by Deloitte that were considered important factors in reaching decisions on accounting or auditing issues.
Risks and Contingencies: The filing does not disclose new risks, contingencies, or unusual items beyond the standard disclosure of the auditor change.
Investor Verification Checklist
- Verify the effective date of the auditor transition (February 19, 2026).
- Confirm the absence of disagreements or reportable events with the former auditor, BDO USA, P.C.
- Review the letter from BDO (Exhibit 16) confirming their agreement with the Company's statements.
- Note that no financial results or forward-looking guidance are included in this specific filing.