Filing Signals

Source: SEC EDGAR Compiled 2026-09-14 08:28 UTC All 21 checks passing

← All events

Mentor Capital, Inc.

CIK 1599117 MNTR·Finance, Insurance And Real Estate · All EDGAR filings ↗

Progression

  1. Auditor change 8-K
  2. Material weakness 10-K +89d
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Form
An amendment is grouped with the report it amends; every 12b-25 notice is one group

Auditor change SEC item code

Mentor Capital, Inc. dismissed its auditor and engaged M&K CPAS, PLLC

The company dismissed the auditor. not stated → M&K CPAS, PLLC No disagreements disclosed.

Evidence
Direction
dismissed
Direction label
The company dismissed the auditor
Disagreements disclosed
No
Item code
4.01
Item title
Changes in Registrant's Certifying Accountant
Severity
normal
Source
SEC 8-K item code
Successor auditor
M&K CPAS, PLLC
Successor tier
other
Why
The company's independent registered accounting firm changed.

Source filing ↗

Material weakness high Filing comparison

Mentor Capital, Inc. reported a material weakness in internal control

Internal control reported effective → Material weakness in internal control

To mitigate the current limited resources caused by the Company’s limited number of employees and limited size, we rely heavily on direct management oversight, along with legal, MBA, and management, and our audit committee’s reviews. Based on this evaluation, management has learned that due to the small size of the Company and its limited number of employees, it identified a material weakness in the Company’s internal control over financial reporting related to the lack of sufficient segregation of duties and…
Evidence
Current state
material_weakness
Current state label
Material weakness in internal control
Direction
newly reported
Prior filed
2025-03-31
Prior form
10-K
Prior state
effective
Prior state label
Internal control reported effective
Remediation stated
Yes
Severity
high
Source
Item 9A internal control conclusion, compared with the prior filing
Why
The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears.

Source filing ↗ Prior filing ↗

Late filing elevated Filing comparison

Mentor Capital, Inc. told the SEC it could not file its annual report on time

Does not expect a significant change in results. 1 day past the statutory due date.

The Company’s Annual Report on Form 10-K is expected to be filed on or before the 15th calendar day following the prescribed due date. As disclosed in the Company’s Form 8-K dated January 16, 2025, on January 12, 2026, the Company’s relationship with Spicer Jeffries LLP (“Spicer Jeffries”), our former independent accountant, ceased due to the Cherry Bekaert LLP (“Cherry Bekaert”) acquisition of Spicer Jeffries. Effective January 13, 2026, the Company’s audit committee and board of directors approved the engagement of Cherry Bekaert as the Company’s independent registered public accounting firm.
Evidence
Anticipates significant change
No
Days past due date
1
Routine
No
Severity
elevated
Source
Form 12b-25 (notification of late filing)
Stated reason
The Company’s Annual Report on Form 10-K is expected to be filed on or before the 15th calendar day following the prescribed due date. As disclosed in the Company’s Form 8-K dated January 16, 2025, on January 12, 2026, the Company’s relationship with Spicer Jeffries LLP (“Spicer Jeffries”), our former independent accountant, ceased due to the Cherry Bekaert LLP (“Cherry Bekaert”) acquisition of Spicer Jeffries. Effective January 13, 2026, the Company’s audit committee and board of directors approved the engagement of Cherry Bekaert as the Company’s independent registered public accounting firm.
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.

Source filing ↗

Auditor change SEC item code

Mentor Capital, Inc. dismissed its auditor and engaged Cherry Bekaert LLP

The company dismissed the auditor. not stated → Cherry Bekaert LLP No disagreements disclosed.

Evidence
Direction
dismissed
Direction label
The company dismissed the auditor
Disagreements disclosed
No
Item code
4.01
Item title
Changes in Registrant's Certifying Accountant
Severity
normal
Source
SEC 8-K item code
Successor auditor
Cherry Bekaert LLP
Successor tier
other
Why
The company's independent registered accounting firm changed.

Source filing ↗