---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-23-064637"
form_type: "8-K"
ticker: "TTSH"
cik: "0001552800"
company_name: "TILE SHOP HOLDINGS, INC."
filed_at: "2023-05-25T23:59:59+00:00"
generated_at: "2026-06-14T14:29:43.400325+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.4
calibrated_materiality_score: 0.4
confidence: "high"
source: SEC EDGAR
---

# Tile Shop replaces auditor E&Y with RSM US effective May 25, 2023

## Summary
- Audit committee selected RSM US as independent auditor for fiscal years ending Dec 31, 2023 and 2024.
- Ernst & Young dismissed; no disagreements or reportable events in prior two years or interim period.
- E&Y's audit reports for 2022 and 2021 were unqualified, containing no adverse opinion or modification.
- Company authorized E&Y to respond fully to successor auditor inquiries.

## SEC filing metadata
- accession: 0001104659-23-064637
- form_type: 8-K
- ticker: TTSH
- cik: 0001552800
- company_name: TILE SHOP HOLDINGS, INC.
- filed_at: 2023-05-25T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.4
- calibrated_materiality_score: 0.4
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1552800/000110465923064637/0001104659-23-064637-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1552800/000110465923064637/tm2316950d1_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-23-064637
- JSON: https://secwatch.observer/filing/0001104659-23-064637.json
- Plain text: https://secwatch.observer/filing/0001104659-23-064637.txt

## Key facts
- Auditor Changes
  TILE SHOP HOLDINGS, INC. engaged RSM US LLP as its auditor.
  - Action: engagement
  - Auditor: RSM US LLP
  source text: engaged the appointment of RSM US LLP as the Company’s independent registered public accounting firm
  evidence_url: https://www.sec.gov/Archives/edgar/data/1552800/000110465923064637/0001104659-23-064637-index.htm
- Auditor Changes
  TILE SHOP HOLDINGS, INC. dismissed Ernst & Young LLP as its auditor.
  - Action: dismissal
  - Auditor: Ernst & Young LLP
  - Successor: RSM US LLP
  source text: everal public accounting firms to participate in this process, including Ernst & Young LLP (“E&Y”), the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2022. As a result of this process, following the review and evaluation of proposals from participating firms, on May 25, 2023, the Committee engaged the appointment of RSM US LLP as the Company’s independent registered public accounting firm for the fiscal years ending December 31, 2023, and December 31, 2024. On the same date, the Committee approved the dismissal of E&Y as the Company’s independent registered public accounting firm. The Company has authorized E&Y to respond fully to the inquiries of the successor auditors. During the two fiscal years ended December 31, 2022, and the subsequent interim period through May 25, 2023, there were: (i) no disagreements within the meaning of Item 30
  evidence_url: https://www.sec.gov/Archives/edgar/data/1552800/000110465923064637/0001104659-23-064637-index.htm

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