Healthcare Realty Trust names Deloitte as new auditor

Healthcare Realty Trust Incorporated reported that its Audit Committee has appointed Deloitte & Touche LLP as the company’s independent registered public accounting firm, effective February 19, 2026, replacing BDO USA, P.C.

Rhea-AI Filing Summary

Healthcare Realty Trust Incorporated reported that its Audit Committee has appointed Deloitte & Touche LLP as the company’s independent registered public accounting firm, effective February 19, 2026, replacing BDO USA, P.C.

BDO’s audit reports on the company’s financial statements for the years ended December 31, 2024 and 2025 contained no adverse opinions, disclaimers, or qualifications. The company states there were no disagreements or reportable events with BDO under the SEC’s Regulation S-K definitions during those years and through February 19, 2026. BDO provided a letter agreeing with the company’s description of these matters, filed as Exhibit 16.

Insights

Audit and governance analyst

Company changes auditors to Deloitte, with clean prior BDO history and no cited disputes.

Healthcare Realty Trust is transitioning its independent audit engagement from BDO USA, P.C. to Deloitte & Touche LLP, effective February 19, 2026. The filing emphasizes that BDO’s opinions on the 2024 and 2025 financial statements were clean and unqualified.

The company also notes there were no disagreements or reportable events with BDO under Item 304 of Regulation S-K through February 19, 2026. That language is designed to signal that the change is not being driven by disclosed accounting disputes or concerns with prior audit work.

It further states that neither the company nor its representatives consulted Deloitte on specific accounting treatments or prospective audit opinions during the same period. That detail addresses potential questions about auditor shopping for a preferred view and frames this as a governance decision rather than one tied to a particular transaction or issue.

8-K Event Classification

Item 4.01 — Changes in Registrant's Certifying Accountant

1 item

Item 4.01 Changes in Registrant's Certifying Accountant Governance

The company changed its independent auditing firm, which may involve disagreements on accounting matters.

FAQ

What auditor change did Healthcare Realty Trust (HR) disclose?

Healthcare Realty Trust disclosed that its Audit Committee appointed Deloitte & Touche LLP as independent registered public accounting firm, effective February 19, 2026. Deloitte replaces BDO USA, P.C., which had audited the company’s financial statements for the years ended December 31, 2024 and 2025.

How did BDO’s prior audit opinions for Healthcare Realty Trust (HR) read?

BDO’s reports on Healthcare Realty Trust’s financial statements for the years ended December 31, 2024 and 2025 contained no adverse opinions, no disclaimers of opinion, and were not qualified or modified for uncertainty, audit scope, or accounting principles, indicating standard clean audit opinions for those periods.

Were there any disagreements between Healthcare Realty Trust (HR) and BDO?

The company states there were no disagreements with BDO, as defined in Item 304(a)(1)(iv) of Regulation S-K, during the fiscal years ended December 31, 2024 and 2025 and through February 19, 2026, covering accounting principles, financial statement disclosure, or audit scope or procedures.

Did Healthcare Realty Trust (HR) report any reportable events with BDO?

Healthcare Realty Trust reported no “reportable events” with BDO under Item 304(a)(1)(v) of Regulation S-K during the fiscal years ended December 31, 2024 and 2025 and the subsequent interim period through February 19, 2026, suggesting no significant audit concerns were identified under that definition.

Did Healthcare Realty Trust (HR) consult Deloitte before appointing it auditor?

The company states that during the fiscal years ended December 31, 2024 and 2025 and through February 19, 2026, neither it nor anyone on its behalf consulted Deloitte regarding specific accounting applications, potential audit opinions, or matters that would qualify as disagreements or reportable events under Regulation S-K.

What did BDO say about Healthcare Realty Trust’s (HR) disclosure of the auditor change?

Healthcare Realty Trust furnished BDO with its disclosure regarding the auditor change and requested a response letter. BDO provided a letter addressed to the SEC stating its agreement with the company’s statements, which the company filed as Exhibit 16 to the current report.

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Accepted by SEC EDGAR 02/23/2026 - 04:15 PM Learn about SEC filing dates

0001360604False00013606042026-02-192026-02-19

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the

Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): February 23, 2026 (February 19, 2026)

Healthcare Realty Trust Incorporated

(Exact name of registrant as specified in its charter)

Maryland

001-35568

20-4738467

(State or other jurisdiction of incorporation or organization)

(Commission File Number)

(I.R.S. Employer Identification No.)

3310 West End Avenue, Suite 700

Nashville,

Tennessee

37203

(615)

269-8175

(Address of Principal Executive Office and Zip Code)

(Registrant’s telephone number, including area code)

www.healthcarerealty.com

(Internet address)

(Former name or former address, if changed since last report)

Securities registered pursuant to Section 12(b) of the Act:

Title of each class

Trading symbol(s)

Name of each exchange on which registered

Class A Common Stock, $0.01 par value per share

HR

New York Stock Exchange

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))

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. ☐

Item 4.01 Changes in Registrant's Certifying Accountant.

On February 19, 2026, the Audit Committee of the Board of Directors (the “Audit Committee”) of Healthcare Realty Trust Incorporated (the “Company”), elected to replace BDO USA, P.C. ("BDO") with Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered public accounting firm, effective as of February 19, 2026.

BDO’s reports on the Company’s financial statements as of and for the years ended December 31, 2024 and 2025, did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles.

During the fiscal years ended December 31, 2024 and 2025 and in the subsequent interim period through February 19, 2026, there were no "disagreements" as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions, between the Company and BDO on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures, which disagreement, if not resolved to BDO’s satisfaction, would have caused BDO to make reference to the subject matter of the disagreement in their reports on the Company’s financial statements.

During the fiscal years ended December 31, 2024 and 2025 and in the subsequent interim period through February 19, 2026, there were no “reportable events” as that term is defined in Item 304(a)(1)(v) of Regulation S-K.

In accordance with Item 304(a)(3) of Regulation S-K, the Company has furnished BDO with a copy of the disclosures in this Item 4.01, and has requested that BDO furnish it with a letter addressed to the United States Securities and Exchange Commission stating whether or not BDO agrees with the above statements of the Company in this Item 4.01. BDO furnished the requested letter, stating its agreement with such statements, and a copy is filed as Exhibit 16 to this Form 8-K.

During the fiscal years ended December 31, 2024 and 2025 and in the subsequent interim period through February 19, 2026, neither the Company nor anyone on its behalf consulted with Deloitte with respect to: (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 Company's consolidated financial statements, and neither a written report nor oral advice was provided to the Company that Deloitte concluded was an important factor considered by the Company in reaching a decision as to any 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 and the related instructions) or a “reportable event” (as defined in Item 304(a)(1)(v) of Regulation S-K).

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits.

16			BDO USA, P.C. letter, dated February 23, 2026.
104			Cover Page Interactive Data File (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.

			Healthcare Realty Trust Incorporated
Date: February 23, 2026			By:			/s/ Daniel Gabbay
						Name: Daniel Gabbay
						Title: Executive Vice President and Chief Financial Officer

Filing Exhibits & Attachments

4 documents

Other Documents

• EX-16 EX-16 1.6 KB
• EX-101 XBRL TAXONOMY EXTENSION SCHEMA DOCUMENT 1.7 KB
• EX-101 XBRL TAXONOMY EXTENSION LABEL LINKBASE DOCUMENT 21.4 KB
• EX-101 XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE DOCUMENT 12.2 KB