ACRES Commercial Realty: Changes In Registrant’s Certifying Accountant, Financial Statements And Exhibits

Item 4.01 Changes in Registrant’s Certifying Accountant (a) Dismissal of Previous Independent Registered Public Accounting Firm On April 27, 2026, the Audit Committee (the “Audit Committee”) of the Board of Directors of ACRES Commercial Realty Corp. (the “Company”) determined to dismiss Ernst & Young LLP (“EY”) as the Company’s independent registered public accounting firm, effective upon filing the Company’s Form 10-Q for the quarter ended March 31, 2026. The dismissal is not related to any disagreements with EY on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure. The reports of EY on the consolidated financial statements of the Company as of and for the fiscal years ended December 31, 2025 and 2024 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles. During the fiscal years ended December 31, 2025 and 2024, as well as the subsequent interim periods through the date of this report, there were no disagreements within the meaning of Item 304(a)(1)(iv) of Regulation S-K between the Company and EY on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, any of which, if not resolved to EY’s satisfaction, would have caused EY to make reference thereto in their reports. Additionally, during the fiscal years ended December 31, 2025 and 2024, as well as the subsequent interim periods through the date of this report, there were no “reportable events” (as described in Item 304(a)(1)(v) of Regulation S-K). The Company provided EY with a copy of the disclosures it is making in this Current Report on Form 8-K and requested that EY furnish the Company with a letter addressed to the SEC stating whether it agrees with the statements made herein and, if not, stating the respects in which it does not agree. A copy of such letter provided by EY, dated April 30, 2026, is filed as Exhibit 16.1 hereto. (b) Appointment of New Independent Registered Public Accounting Firm On April 27, 2026, the Audit Committee approved the engagement of PricewaterhouseCoopers LLP (“PwC”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026, effective upon filing the Form 10-Q for the quarter ended March 31, 2026. During the Company’s two most recent fiscal years ended December 31, 2025 and 2024, as well as the subsequent interim periods through the date of this report, neither the Company nor anyone acting on its behalf consulted with PwC regarding any of the matters described in Items 304(a)(2)(i) and (ii) of Regulation S-K.Item 9.01 Financial Statements and Exhibits.(d) Exhibits. Exhibit No. Description 16.1 Letter from Ernst & Young LLP dated April 30, 2026 104 Cover Page Interactive Data File (embedded within the Inline XBRL document). SIGNATURESPursuant 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. ACRES COMMERCIAL REALTY CORP. Date: April 30, 2026 By: /s/ Eldron C. Blackwell Eldron C. BlackwellSenior Vice President and Chief Financial Officer

ACRES Commercial Realty: Changes In Registrant’s Certifying Accountant, Financial Statements And Exhibits

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