The ONE Group changes independent auditor
The ONE Group Hospitality, Inc. filed a current report describing a change in its independent auditor.
Rhea-AI Filing Summary
The ONE Group Hospitality, Inc. filed a current report describing a change in its independent auditor. On June 30, 2026, the Board’s Audit Committee dismissed Deloitte & Touche LLP as the company’s independent registered public accounting firm, effective that same date.
Deloitte’s reports on the company’s 2024 and 2025 consolidated financial statements contained no adverse opinions, disclaimers, or qualifications, and the company reports no disagreements or reportable events with Deloitte over accounting, disclosure, or audit scope. The Audit Committee simultaneously approved the engagement of Grant Thornton LLP as the new independent registered public accounting firm for the fiscal year ending December 27, 2026.
Positive
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8-K Event Classification
2 items: 4.01, 9.01
2 items
Item 4.01
Changes in Registrant's Certifying Accountant
Governance
The company changed its independent auditing firm, which may involve disagreements on accounting matters.
Item 9.01
Financial Statements and Exhibits
Exhibits
Financial statements, pro forma financial information, or exhibit attachments filed with this report.
Key Terms
independent registered public accounting firm, Audit Committee, disagreements, reportable events, +1 more
5 terms
independent registered public accounting firm financial
"approved the dismissal of Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered public accounting firm"
An independent registered public accounting firm is an outside accounting company officially registered with the government regulator to examine and report on a public company's financial records and controls. Investors treat its reports like an impartial inspector’s certificate — they add credibility to financial statements, help spot errors or misleading claims, and reduce the risk that shareholders are relying on unchecked or biased numbers.
Audit Committee financial
"the Audit Committee of the Board of Directors (the “Audit Committee”) of The ONE Group Hospitality, Inc."
A company's audit committee is a small group of board members who act like independent inspectors for the firm's finances, overseeing how financial reports are prepared, monitoring internal controls, and managing the relationship with external auditors. Investors care because a strong audit committee reduces the risk of accounting errors, fraud, or misleading statements, making financial statements more trustworthy and helping protect shareholder value.
disagreements regulatory
"there were no: (i) “disagreements” (as defined in Item 304(a)(1)(iv) of Regulation S-K"
reportable events regulatory
"or (ii) “reportable events” (as defined in Item 304(a)(1)(v) of Regulation S-K)"
Reportable events are significant incidents or changes a company is legally required to disclose to regulators and the public, such as major safety problems, legal actions, financial irregularities, or management changes. They matter to investors because these events can alter a company’s risk profile or future performance, much like a dashboard warning light signals a problem that could affect a car’s safety or reliability. Timely disclosure helps investors make informed decisions and maintain market fairness.
Item 304(a)(1) of Regulation S-K regulatory
"“disagreements” (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions)"
FAQ
AI-generated questions and answers. How Rhea-AI works. Not financial advice.
What did The ONE Group Hospitality (STKS) disclose in this Form 8-K?
The company disclosed a change in its independent auditor. Deloitte & Touche LLP was dismissed effective June 30, 2026, and Grant Thornton LLP was appointed as the new independent registered public accounting firm for the fiscal year ending December 27, 2026.
Were there any disagreements between The ONE Group Hospitality (STKS) and Deloitte?
The company states there were no disagreements with Deloitte. This covers accounting principles, financial statement disclosure, or audit scope that would have required Deloitte to reference a dispute in its reports during 2024, 2025, or the interim period to June 30, 2026.
How did Deloitte’s prior audit opinions on The ONE Group Hospitality (STKS) look?
Deloitte’s reports on the company’s 2024 and 2025 consolidated financial statements contained no adverse opinion, no disclaimer of opinion, and were not qualified or modified for uncertainty, audit scope, or accounting principles, according to the company’s disclosure in this current report.
Who is the new independent auditor for The ONE Group Hospitality (STKS)?
Grant Thornton LLP has been engaged as the new independent registered public accounting firm. The Audit Committee approved Grant Thornton’s appointment effective June 30, 2026, to audit The ONE Group Hospitality’s consolidated financial statements for the fiscal year ending December 27, 2026.
Did The ONE Group Hospitality (STKS) previously consult Grant Thornton on accounting matters?
The company reports it did not consult Grant Thornton before the engagement. That includes no consultations on applying accounting principles to specific transactions, expected audit opinions, or issues that would have been considered disagreements or reportable events during 2024, 2025, or the interim period.
AI-generated analysis. How Rhea-AI works. Not financial advice.
