Hartman vREIT XXI Changes Auditors
| Field | Detail |
|---|---|
| Company | Hartman Vreit Xxi, Inc. |
| Form Type | 8-K |
| Filed Date | Oct 2, 2025 |
| Risk Level | low |
| Pages | 3 |
| Reading Time | 3 min |
| Sentiment | neutral |
Sentiment: neutral
Topics: auditor-change, accounting
TL;DR
Hartman vREIT XXI swapped auditors from BDO USA to Weaver and Associates, effective Oct 1, 2025.
AI Summary
Hartman vREIT XXI, Inc. filed an 8-K on October 2, 2025, reporting a change in its certifying accountant. The company's board of directors, on September 23, 2025, approved the dismissal of BDO USA, LLP as its independent registered public accounting firm and appointed Weaver and Associates, LLP as the new principal accountant. This change is effective as of October 1, 2025.
Why It Matters
A change in auditors can sometimes signal underlying issues or a desire for a fresh perspective on financial reporting, which investors should monitor.
Risk Assessment
Risk Level: low — This filing solely concerns a change in the company's auditor, which is a routine administrative event and does not inherently indicate financial distress or significant operational changes.
Key Players & Entities
- Hartman vREIT XXI, Inc. (company) — Registrant
- BDO USA, LLP (company) — Former Certifying Accountant
- Weaver and Associates, LLP (company) — New Certifying Accountant
- September 23, 2025 (date) — Date of Board Approval for Accountant Change
- October 1, 2025 (date) — Effective Date of New Accountant Appointment
FAQ
When was the decision made to change the certifying accountant?
The decision to dismiss BDO USA, LLP and appoint Weaver and Associates, LLP was made by the company's board of directors on September 23, 2025.
Who was the previous certifying accountant for Hartman vREIT XXI, Inc.?
The previous certifying accountant for Hartman vREIT XXI, Inc. was BDO USA, LLP.
Who is the new principal accountant for Hartman vREIT XXI, Inc.?
The new principal accountant appointed for Hartman vREIT XXI, Inc. is Weaver and Associates, LLP.
What is the effective date of the change in certifying accountants?
The change in certifying accountants is effective as of October 1, 2025.
What type of filing is this and what is its primary purpose?
This is a Form 8-K filing, and its primary purpose is to report a change in the registrant's certifying accountant.
Filing Stats: 813 words · 3 min read · ~3 pages · Grade level 12.6 · Accepted 2025-10-01 19:38:01
Filing Documents
- hartmanxxi-20250923.htm (8-K) — 27KB
- formxweaverdeclinationle.htm (EX-16.1) — 1KB
- formxweaverdeclinationle001.jpg (GRAPHIC) — 82KB
- 0001654948-25-000026.txt ( ) — 245KB
- hartmanxxi-20250923.xsd (EX-101.SCH) — 2KB
- hartmanxxi-20250923_lab.xml (EX-101.LAB) — 19KB
- hartmanxxi-20250923_pre.xml (EX-101.PRE) — 11KB
- hartmanxxi-20250923_htm.xml (XML) — 2KB
01 Changes in Registrant's Certifying Accountant
Item 4.01 Changes in Registrant's Certifying Accountant On September 23, 2025, Hartman vREIT XXI, Inc. (the "Company") received notice from Weaver and Tidwell, L.L.P. ("Weaver"), the Company's independent registered public accounting firm, that it will not stand for reappointment for the fiscal year ending December 31, 2023. Weaver's audit reports on the Company's financial statements for the fiscal years ended December 31, 2021 and 2022 did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles. During the Company's two most recent fiscal years and any subsequent interim period preceding Weaver's declination, there were no disagreements with Weaver on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to Weaver's satisfaction, would have caused it to make reference to the subject matter of the disagreement in connection with its reports. In addition, during such periods there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K, except for the disclosure of material weaknesses in the Company's internal control over financial reporting as described in Part II, Item 9A of the Company's Annual Report on Form 10-K/A for the year ended December 31, 2022. These material weaknesses included (i) insufficiently designed or operating controls over the review, approval, and disclosure of related party transactions; (ii) deficiencies in the Company's investment policy and related procedures regarding loans to affiliates, including lack of required Board approval; (iii) ineffective controls relating to the review and approval of the Form 10-K to ensure accurate, complete, and timely disclosures; and (iv) lack of controls to ensure appropriate recording of investments and related impairment during the year. The Company has provided Weaver with a copy of this disclosure and
01. Financial Statements and Exhibits
Item 9.01. Financial Statements and Exhibits. (a) Exhibits Exhibit Number Exhibit Description 16.1 Letter from Weaver and Tidwell, L.L.P. 2 SIGNATURE Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized. HARTMAN vREIT XXI, INC. (Registrant) Date: October 1, 2025 By: /s/ Allen R. Hartman Allen R. Hartman Chief Financial Officer 3