---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-22-026135"
form_type: "8-K"
ticker: "EACO"
cik: "0000784539"
company_name: "EACO CORP"
filed_at: "2022-02-23T23:59:59+00:00"
generated_at: "2026-06-27T05:44:07.858923+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# EACO dismisses Baker Tilly, hires Haskell & White; cites material weakness, delayed 10-K

## Summary
- Audit Committee dismissed Baker Tilly and engaged Haskell & White on Feb 16, effective Feb 17, 2022.
- Material weakness identified in internal controls over financial close, including manual journal entries.
- Baker Tilly had not completed expanded audit procedures before dismissal; FY2021 10-K remains unfiled.
- No disagreements with Baker Tilly on accounting principles or audit scope during the covered period.
- Baker Tilly provided a letter to SEC, attached as Exhibit 16.1, agreeing with the Company's statements.

## SEC filing metadata
- accession: 0001104659-22-026135
- form_type: 8-K
- ticker: EACO
- cik: 0000784539
- company_name: EACO CORP
- filed_at: 2022-02-23T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/784539/000110465922026135/0001104659-22-026135-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/784539/000110465922026135/tm227516d1_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-22-026135
- JSON: https://secwatch.observer/filing/0001104659-22-026135.json
- Plain text: https://secwatch.observer/filing/0001104659-22-026135.txt

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