Form 8-K

8-K — INNSUITES HOSPITALITY TRUST

Accession: 0001493152-26-032754

Filed: 2026-07-10

Period: 2026-07-07

CIK: 0000082473

SIC: 6798 (REAL ESTATE INVESTMENT TRUSTS)

Item: Changes in Registrant's Certifying Accountant

Item: Financial Statements and Exhibits

Documents

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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): July 7, 2026

Commission

File Number 1-07062

INNSUITES

HOSPITALITY TRUST

(Exact

name of registrant as specified in its charter)

Ohio

34-6647590

(State

or other jurisdiction

incorporation or organization)

(I.R.S.

Employer

Identification

Number)

InnSuites

Hospitality Centre

1730

E. Northern Avenue, Suite 122

Phoenix,

AZ 85020

(Address

of principal executive offices)

Registrant’s

telephone number, including area code: (602) 944-1500

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))

Title

of each class

Trading

Symbol(s)

Name

of each exchange on which registered

of beneficial interest without par value

IHT

NYSE

American

Indicate

by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (17 CFR §230.405)

or Rule 12b-2 of the Securities Exchange Act of 1934 (17 CFR §240.12b-2).

Emerging

growth company ☐

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.

July 7, 2026, InnSuites Hospitality Trust (the “Trust”) was notified that Simon & Edward LLP (“S&E”)

acquired, effective as of June 15, 2026, attest business of BCRG Group (“BCRG”). On July 9, 2026, the Audit Committee of

the Trust’s Board of Directors simultaneously dismissed BCRG as the Trust’s independent registered public accounting firm

and approved the appointment of S&E as the Trust’s new independent registered public accounting firm. The services previously

provided by BCRG will now be provided by S&E.

BCRG’s

audit report on the Trust’s consolidated financial statements for the Fiscal Year ended January 31, 2026 and 2025 contained no

adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope, or accounting principles,

except that the report on the consolidated financial statements of the Trust for the fiscal years ended January 31, 2026 and 2025 included

an explanatory paragraph indicating that there was substantial doubt as to the Trust’s ability to continue as a going concern.

During

the Fiscal Years ended January 31, 2026 and 2025 and the subsequent interim period through the date of this Current Report on Form 8-K,

there were (a) no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Trust and

BCRG on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements,

if not resolved to the satisfaction of BCRG, would have caused BCRG to make reference to the subject matter of the disagreements in connection

with BCRG’s reports on the Trust’s financial statements, and (b) no “reportable events” (as defined in Item 304(a)(1)(v)

of Regulation S-K and the related instructions).

Prior

to engaging S&E, neither the Trust nor anyone acting on its behalf consulted S&E regarding (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 Trust’s

financial statements, and no written report was provided to the Trust or oral advice was provided that S&E concluded was an important

factor considered by the Trust in reaching a decision as to the accounting, auditing or financial reporting issue, or (ii) any matter

that was either the subject of a disagreement (as described in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or

a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K and the related instructions).

The

Trust has requested that BCRG furnish it with a letter addressed to the SEC stating whether it agrees with the above statements. A copy

of such letter, dated July 9, 2026, is filed as Exhibit 16.1 to this Current Report on Form 8-K.

Item

9.01 Financial Statements and Exhibits.

(d)

Exhibit.

16.1

Letter from BCRG dated July 9, 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.

InnSuites

Hospitality Trust

By:

/s/

James F. Wirth

James

F. Wirth

Chairman

and Chief Executive Officer

Date:

July 9, 2026

EXHIBIT

INDEX

Exhibit

No.

Description

16.1

Letter from BCRG dated July 9, 2026

104

Cover

Page Interactive Data File (embedded within the Inline XBRL document)

EX-16.1

Filename: ex16-1.htm · Sequence: 2

Exhibit

16.1

July

9, 2026

Securities

and Exchange Commission

100

F Street, N.E.

Washington,

DC 20549

Commissioners:

have read the statements made by InnSuites Hospitality Trust (the “Trust”) under Item 4.01 of its Form 8-K dated July 9,

2026. We agree with the statements concerning our Firm in such Form 8-K; we are not in a position to agree or disagree with other statements

of the Trust contained therein.

Very

truly yours,

/s/ BCRG Group

BCRG Group, Inc.

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