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AH Realty Trust (NYSE: AHRT) formalizes switch from EY to KPMG as auditor

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Form Type
8-K/A

Rhea-AI Filing Summary

AH Realty Trust, Inc. (formerly Armada Hoffler Properties, Inc.) filed an amended report to update details about a previously announced change in its independent auditor. On February 27, 2026, the company appointed KPMG LLP as its independent registered public accounting firm for the fiscal year ending December 31, 2026 and dismissed Ernst & Young LLP (EY) from that role.

The company states that EY’s audit reports on its 2025 and 2024 financial statements contained no adverse opinions, disclaimers of opinion, or qualifications related to uncertainty, audit scope, or accounting principles. It also reports that there were no disagreements or reportable events with EY, as defined under SEC rules, during those years or the subsequent interim period through the effective date. EY has provided a letter to the SEC agreeing with these disclosures, which is included as an exhibit.

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
 
CURRENT REPORT
Pursuant to Section 13 or 15(d) of The Securities Exchange Act of 1934
 
Date of Report (Date of earliest event reported):  March 5, 2026
 
AH REALTY TRUST, INC.
(Exact name of registrant as specified in its charter)
 
Maryland 001-35908 46-1214914
(State or other jurisdiction of incorporation)(Commission File Number)(IRS Employer Identification No.)

222 Central Park Avenue,Suite 1000  
Virginia Beach,Virginia 23462
(Address of principal executive offices) (Zip Code)
 
Registrant’s telephone number, including area code: (757) 366-4000
Armada Hoffler Properties, Inc.
(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
 
    Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
 
    Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
 
           Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
 
            Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:
Title of each classTrading Symbol(s)Name of each exchange on which registered
Common Stock, $0.01 par value per shareAHRTNew York Stock Exchange
6.75% Series A Cumulative Redeemable Perpetual Preferred Stock, $0.01 par value per shareAHRT-PrANew York Stock Exchange
 
Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).
 
Emerging growth company 

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. 



Explanatory Note

This Current Report on Form 8-K/A (this “Amendment”) amends the Current Report on Form 8-K of AH Realty Trust, Inc. (f/k/a Armada Hoffler Properties, Inc.) (the “Company”) filed with the Securities and Exchange Commission on June 24, 2025, which described the approval of the Audit Committee of the Board of Directors of the Company of (i) the appointment (the “Appointment”) of KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm for the Company for the fiscal year ending December 31, 2026 and (ii) the dismissal (the “Dismissal”) of Ernst & Young LLP (“EY”) as the independent registered public accounting firm for the Company. The Appointment and the Dismissal took effect following the filing of Amendment No. 1 to the Company’s Annual Report on Form 10-K for the fiscal year ending December 31, 2025 on February 27, 2026 (the “Effective Date”), and the Company is filing this Amendment to provide the specific date of KPMG’s engagement and updates to the disclosures required by Item 304(a) of Regulation S-K through the Effective Date.

Item 4.01. Changes in Registrant’s Certifying Accountant.

On February 27, 2026, the Company appointed KPMG LLP (“KPMG”) as the independent registered public accounting firm for the Company for the fiscal year ending December 31, 2026. In addition, on February 27, 2026, the Company dismissed EY as the independent registered public accounting firm for the Company.

EY’s reports on the Company’s financial statements as of and for the fiscal years ended December 31, 2025 and 2024 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles. In addition, during the fiscal years ended December 31, 2025 and 2024, as well as during the subsequent interim period preceding the Effective Date, there were no “disagreements” (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and related instructions) between the Company and EY with respect to any matter relating to accounting principles or practices, financial statement disclosure or auditing scope or procedures which, if not resolved to the satisfaction of EY, would have caused EY to make reference to the subject matter of the disagreement in its reports on the Company’s financial statements with respect to such periods.

During the fiscal years ended December 31, 2025 and 2024, as well as during the subsequent interim period preceding the Effective Date, there were no “reportable events” (as that term is defined in Item 304(a)(1)(v) of Regulation S-K and the related instructions).

The Company has provided EY with a copy of this Current Report on Form 8-K and requested that EY provide the Company with a letter addressed to the Securities and Exchange Commission stating whether or not EY agrees with the above disclosures. A copy of EY’s letter dated March 5, 2026 is attached hereto as Exhibit 16.1.

During the years ended December 31, 2025 and 2024, and the subsequent interim period through the Effective Date, the Company did not consult with KPMG regarding any of the matters or events set forth in Items 304(a)(2)(i) or (ii) of Regulation S-K.

Item 9.01 Financial Statements and Exhibits.


Exhibit
No.
Description
16.1
Letter of Ernst & Young LLP to the Securities and Exchange Commission, dated March 5, 2026.
104Cover Page Interactive Data File - the cover page XBRL tags are embedded within the Inline XBRL document



SIGNATURES
 
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 hereunto duly authorized.
 
 ARMADA HOFFLER PROPERTIES, INC.
  
Date: March 5, 2026By:/s/ Matthew Barnes-Smith
 Matthew Barnes-Smith
 Chief Financial Officer, Treasurer, and Corporate Secretary


FAQ

What auditor change did AH Realty Trust (AHRT) disclose in this 8-K/A?

AH Realty Trust appointed KPMG LLP as its independent registered public accounting firm for the fiscal year ending December 31, 2026 and dismissed Ernst & Young LLP from that role on February 27, 2026.

Did AH Realty Trust (AHRT) report any disagreements with Ernst & Young?

The company reports no disagreements with Ernst & Young LLP on accounting principles, financial statement disclosure, or audit procedures for 2024, 2025, or the subsequent interim period, as defined under Item 304(a)(1)(iv) of Regulation S-K.

Were there any reportable events related to AH Realty Trust’s prior auditor EY?

AH Realty Trust states there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K during the fiscal years ended December 31, 2024 and 2025, or during the subsequent interim period through the effective date.

How did Ernst & Young respond to AH Realty Trust’s disclosure?

Ernst & Young LLP provided a letter dated March 5, 2026 to the SEC stating whether it agrees with AH Realty Trust’s disclosures about the auditor change. This letter is attached as Exhibit 16.1 to the filing.

Did AH Realty Trust consult KPMG before appointing it as auditor?

The company states that during 2024, 2025, and the interim period through the effective date, it did not consult KPMG on matters described in Items 304(a)(2)(i) or (ii) of Regulation S-K, such as accounting principles or audit opinions.

Why did AH Realty Trust file this 8-K/A amendment about its auditor?

AH Realty Trust filed this amendment to specify the engagement date of KPMG as its new auditor and to update required Item 304(a) disclosures regarding the change from Ernst & Young through the February 27, 2026 effective date.

Filing Exhibits & Attachments

5 documents
Armada Hoffler Pptys Inc

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