{"url_path":"/sec/stks/8-k/2026-07-07/item-4-01","section_key":"item-4-01","section_title":"Item 4.01 Changes in Registrant’s Certifying Accountant**","topic":"sec","document":{"doc_type":"8-K","doc_date":"2026-07-07","source_url":"https://www.sec.gov/Archives/edgar/data/1399520/0001104659-26-081303-index.html","accession_number":"0001104659-26-081303","cik":"0001399520","ticker":"STKS","issuer_name":"ONE Group Hospitality, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1399520/0001104659-26-081303-index.html","primary_entity_key":"0001399520","primary_entity_name":"ONE Group Hospitality, Inc."},"word_count":501,"has_tables":true,"body_markdown":"**Item 4.01 Changes in Registrant’s Certifying Accountant**\n\n** **\n\n*(a) Dismissal of Independent Registered Public Accounting Firm*\n\n​\n\nOn June 30, 2026, the Audit Committee of the Board of Directors (the “Audit Committee”) of The ONE Group Hospitality, Inc. (the “Company”), after conducting a competitive process to evaluate and select the Company’s independent registered public accounting firm for the fiscal year ending December 27, 2026, approved the dismissal of  Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered public accounting firm, effective June 30, 2026 (the “Effective Date”).\n\n​\n\nThe reports of Deloitte on the Company’s consolidated financial statements as of and for the fiscal years ended December 28, 2025 and December 31, 2024 did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles.\n\n​\n\nDuring the fiscal years ended December 28, 2025 and December 31, 2024, and the subsequent interim period through the Effective Date, there were no: (i) “disagreements” (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) with Deloitte on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which, if not resolved to the satisfaction of Deloitte, would have caused Deloitte to make reference to the subject matter of the disagreement in connection with its reports, or (ii) “reportable events” (as defined in Item 304(a)(1)(v) of Regulation S-K).\n\n​\n\nThe Company provided Deloitte with a copy of the disclosures contained in this Current Report on Form 8-K (this “Form 8-K”) prior to its filing with the Securities and Exchange Commission (the “SEC”) and requested that Deloitte furnish the Company with a letter addressed to the SEC stating whether or not Deloitte agrees with the statements contained herein. A copy of Deloitte’s letter, dated July 7, 2026, is filed as Exhibit 16.1 to this Form 8-K.\n\n​\n\n*(b) Engagement of New Independent Registered Public Accounting Firm*\n\n​\n\nOn June 30, 2026, the Audit Committee approved the engagement of Grant Thornton, LLP (“Grant Thornton”) as the Company’s independent registered public accounting firm for the fiscal year ending December 27, 2026, effective as of the Effective Date.\n\n​\n\nDuring the fiscal years ended December 28, 2025 and December 31, 2024, and the subsequent interim period through the Effective Date, neither the Company nor anyone on its behalf consulted Grant Thornton 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 Grant Thornton 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).\n\n​"}