Item Changes 4.01. in Registrant’s Certifying Accountant. (a) Dismissal of Independent Registered Public Accounting Firm On March 19, 2026, The InterGroup Corporation (the “Company”) dismissed WithumSmith+Brown, PC, (“Withum”) as the Company’s independent registered public accounting firm, effective immediately.…
Filed Mar 23, 2026Accepted Mar 23, 2026, 5:29 PM EDTCIK 69422Accession 0001493152-26-012210
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Item 4.01Item 4.01 - Changes in Certifying Accountant
Item Changes
4.01. in Registrant’s Certifying Accountant.
(a) Dismissal
of Independent Registered Public Accounting Firm
On
March 19, 2026, The InterGroup Corporation (the “Company”) dismissed WithumSmith+Brown, PC, (“Withum”) as the
Company’s independent registered public accounting firm, effective immediately. During the fiscal years ended June 30, 2025 and
2024 and the subsequent interim period through March 19, 2026, (i) there were no disagreements with Withum on any matter of accounting
principles or practices, financial statement disclosure or auditing scope or procedures that, if not resolved to Withum’s satisfaction,
would have caused Withum to make reference to the subject matter of the disagreement in connection with its reports and (ii) there were
no “reportable events” as defined in Item 304(a)(1)(v) of Regulation S-K.
In
accordance with Item 304(a)(3) of Regulation S-K, the Company provided Withum with a copy of this Current Report on Form 8-K prior to
its filing with the Securities and Exchange Commission (“SEC”) and requested that Withum furnish it with a letter addressed
to the SEC stating whether it agrees with the above statements in this Item 4.01(a). A copy of Withum’s letter, dated March 23,
2026, is filed as Exhibit 16.1 to this Current Report on Form 8-K.
(b) Appointment
of New Independent Registered Public Accounting Firm
On
March 19, 2026, the Audit Committee approved the engagement of Whitley Penn LLP (“Whitley”) as its new independent registered
public accounting firm, effectively immediately, subject to Whitley’s completion of its standard client acceptance, independence
procedures, and execution of a final engagement letter. This appointment will cover the Company’s fiscal year ending June 30,
2026, and related interim periods.
During
the fiscal years ended June 30, 2025 and 2024, and the subsequent interim period through March 19, 2026, neither the Company nor anyone
on its behalf consulted with Whitley regarding (i) the application of accounting principles to a specified transaction, either completed
or proposed, or the type of audit opinion that might be rendered on the consolidated financial statements of the Company, in connection
with which neither a written report nor oral advice was provided to the Company that Whitley concluded was an important factor considered
by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was either
the subject of a disagreement as defined in Item 304(a)(1)(iv) of Regulation S-K or a reportable event as described in Item 304(a)(1)(v)
of Regulation S-K.