---
schema_version: "secwatch.filing_event.v1"
accession: "0000930413-23-001821"
form_type: "8-K"
ticker: "REX"
cik: "0000744187"
company_name: "REX AMERICAN RESOURCES Corp"
filed_at: "2023-07-06T23:59:59+00:00"
generated_at: "2026-06-13T12:21:33.079561+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.35
calibrated_materiality_score: 0.35
confidence: "high"
source: SEC EDGAR
---

# REX dismisses Deloitte, appoints RSM as new auditor for FY 2024

## Summary
- Audit Committee approved engagement of RSM US LLP effective July 5, 2023 for fiscal year ending January 31, 2024.
- Deloitte & Touche LLP dismissed; no disagreements or reportable events in past two fiscal years or interim period through July 5, 2023.
- Deloitte's audit reports for FY 2022 and 2023 contained no adverse opinion or qualification.
- Company provided Deloitte with a copy of this 8-K; Deloitte's letter agreeing with statements filed as Exhibit 16.1.

## SEC filing metadata
- accession: 0000930413-23-001821
- form_type: 8-K
- ticker: REX
- cik: 0000744187
- company_name: REX AMERICAN RESOURCES Corp
- filed_at: 2023-07-06T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.35
- calibrated_materiality_score: 0.35
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/744187/000093041323001821/0000930413-23-001821-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/744187/000093041323001821/c106684_8k-ixbrl.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000930413-23-001821
- JSON: https://secwatch.observer/filing/0000930413-23-001821.json
- Plain text: https://secwatch.observer/filing/0000930413-23-001821.txt

## Key facts
- Auditor Changes
  REX AMERICAN RESOURCES Corp dismissed Deloitte & Touche LLP as its auditor.
  - Action: dismissal
  - Auditor: Deloitte & Touche LLP
  - Successor: RSM US LLP
  source text: This action effectively dismisses Deloitte as the Company’s independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/744187/000093041323001821/0000930413-23-001821-index.htm
- Auditor Changes
  REX AMERICAN RESOURCES Corp engaged RSM US LLP as its auditor.
  - Action: engagement
  - Auditor: RSM US LLP
  source text: On July 5, 2023, the Audit Committee of the Board of Directors of REX American Resources Corporation (the “Company” or “REX”) approved the engagement of RSM US LLP (“RSM”) to serve as the Company’s independent registered public accounting firm for the fiscal year ending January 31, 2024, effective immediately, and RSM has accepted the engagement.
  evidence_url: https://www.sec.gov/Archives/edgar/data/744187/000093041323001821/0000930413-23-001821-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.