Pacific Oak Strategic Opportunity REIT, Inc. dismissed Ernst & Young, LLP (E&Y) as its independent registered public accounting firm, effective February 24, 2026. E&Y's reports for the past two years contained no adverse opinions, disclaimers, qualifications, or modifications, and there were no disagreements on accounting principles or auditing scope. The Board of Directors dissolved the Company's audit committee on February 24, 2026. The Company will adopt a modified public reporting approach, discontinuing Annual Reports on Form 10-K and Quarterly Reports on Form 10-Q. Current Reports on Form 8-K will continue to be filed, including quarterly reports containing financial statements of the BVI prepared in accordance with International Financial Reporting Standards (IFRS). The Board decided not to seek stockholder approval of a plan of liquidation at this time. An updated estimated net asset value per share will not be provided due to financial constraints and ongoing uncertainties regarding share value. All current independent directors have waived all accrued and future director fees to manage and reduce expenses. A debt arrangement process is underway in Israel for the Series B and Series D bondholders of Pacific Oak SOR (BVI) Holdings, Ltd. (BVI), with a court order issued on February 4, 2026, to convene a creditors' meeting.