Item 4.01. Changes in Registrant's Certifying Accountant

A) On December 10, 2021, Moss Adams LLP ("Moss Adams") gave The InterGroup


    Corporation (the "Company") notice that it was resigning as the Company's
    independent registered public accounting firm. The reports of Moss Adams on
    the financial statements of the Company for the fiscal years ended June 30,
    2020 and 2021 did not contain an adverse opinion or disclaimer of opinion, and
    were not qualified or modified as to uncertainty, audit scope, or accounting
    principles. During the fiscal years ended June 30, 2020 and 2021 and through
    December 10, 2021, there were no disagreements with Moss Adams on any matter
    of accounting principles or practices, financial statement disclosure, or
    auditing scope or procedure, which disagreements (as defined in Item
    304(a)(1)(iv) of Regulation S-K), if not resolved to the satisfaction of Moss
    Adams, would have caused Moss Adams to make reference thereto in their reports
    on the Company's financial statements for such years. During the fiscal years
    ended June 30, 2020 and 2021 and through December 10, 2021, there were no
    reportable events as defined in Item 304(a)(1)(v) of Regulation S-K. The
    Company has provided Moss Adams with a copy of the above disclosures and has
    requested that Moss Adams furnish a letter addressed to the U.S. Securities
    and Exchange Commission (the "Commission") stating whether or not it agrees
    with the statements made by the Company and, if not, stating the respects in
    which it does not agree. The letter from Moss Adams is filed as Exhibit 16.1
    to this Form 8-K.



B) On January 31, 2022, the Audit Committee engaged Withum Smith & Brown


    ("Withum") as the Company's new independent registered public accounting firm.
    During fiscal years June 30, 2020 and 2021 and through January 31, 2022, there
    were no consultations or engagements with Withum on any matters described in
    Item 304(a)(2) of Regulation S-K. The Company has provided Withum with a copy
    of the above disclosures and requested that Withum review such disclosure
    before it is filed with the Commission and provided Withum with the
    opportunity to furnish the Company with a letter addressed to the Commission
    containing any new information, clarification of the Company's expression of
    its views, or the respects in which Withum does not agree with the statements
    made by the Company. Withum provided no letter in response to this request.

Item 9.01. Financial Statements and Exhibits.





 D) Exhibits




  16.1     Letter from Moss Adams on change in certifying accountant.
  104    Cover Page Interactive Data File (formatted as Inline XBRL)

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