Mentor Capital, Inc. 8-K

What Happened Mentor Capital, Inc. (MNTR) filed an 8-K on April 23, 2026 disclosing that on April 20, 2026 it dismissed its independent auditor, Cherry Bekaert LLP, and engaged M&K CPAS, PLLC as its new independent registered public accounting firm effective the same date. Cherry Bekaert had served as the company’s independent accountant since January 2026. The company requested and included a letter from Cherry Bekaert dated April 22, 2026 addressing the statements in the 8-K.

Key Details

• Dismissal and engagement both approved by Mentor Capital’s Board of Directors and Audit Committee on April 20, 2026.
• Cherry Bekaert had been the company’s independent accountant since January 2026; its audit report for the year ended December 31, 2025 was unmodified (no adverse opinion, disclaimer, qualification, or modification).
• The company reported no disagreements or reportable events with Cherry Bekaert for the fiscal year ended December 31, 2025, through April 20, 2026.
• M&K CPAS had no consultations or disagreements with the company during the two most recent fiscal years and the interim period prior to engagement.

Why It Matters An auditor change is material for investors because the independent auditor signs off on audited financial statements and can signal changes in audit approach or oversight. In this case, Mentor Capital’s filing discloses no accounting disagreements or reportable events and an unmodified prior audit report, indicating the change was not accompanied by disclosed disputes over accounting or audit matters. Investors should expect future SEC filings (quarterly and annual reports) to list M&K CPAS as the company’s independent auditor.