---
schema_version: "secwatch.filing_event.v1"
accession: "0000950170-22-017554"
form_type: "8-K"
ticker: "OMCC"
cik: "0001000045"
company_name: "OLD MARKET CAPITAL Corp"
filed_at: "2022-08-17T23:59:59+00:00"
generated_at: "2026-06-23T22:59:27.263345+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Nicholas Financial dismisses RSM, appoints FORVIS as new independent auditor

## Summary
- Audit Committee approved engagement of FORVIS as new independent auditor effective August 15, 2022.
- RSM US LLP dismissed; their audit reports for FY 2022 and 2021 were unqualified with no adverse opinions.
- No disagreements with RSM on accounting principles or audit scope during the past two fiscal years.
- Prior material weaknesses in internal control over financial reporting were remediated as of March 31, 2021.
- No consultation with FORVIS before engagement on any accounting or audit matters.

## SEC filing metadata
- accession: 0000950170-22-017554
- form_type: 8-K
- ticker: OMCC
- cik: 0001000045
- company_name: OLD MARKET CAPITAL Corp
- filed_at: 2022-08-17T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1000045/000095017022017554/0000950170-22-017554-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1000045/000095017022017554/nick-20220815.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000950170-22-017554
- JSON: https://secwatch.observer/filing/0000950170-22-017554.json
- Plain text: https://secwatch.observer/filing/0000950170-22-017554.txt

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