{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-114768","form_type":"8-K","ticker":"LEGH","cik":"0001436208","company_name":"Legacy Housing Corp","filed_at":"2023-11-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:29.074838+00:00","generated_at":"2026-06-08T19:34:49.080569+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Legacy Housing appoints Frazier & Deeter as new independent auditor effective after Q3 earnings","bullets":["Frazier & Deeter engaged as new independent registered public accounting firm, effective Nov 9, 2023.","No disagreements or reportable events with prior auditor in fiscal 2021, 2022, or subsequent interim.","Engagement approved by Audit Committee; no prior consultations with Frazier & Deeter on accounting matters."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-114768","json":"https://secwatch.observer/filing/0001104659-23-114768.json","markdown":"https://secwatch.observer/filing/0001104659-23-114768.md","text":"https://secwatch.observer/filing/0001104659-23-114768.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1436208/000110465923114768/0001104659-23-114768-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1436208/000110465923114768/tm2330003d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-08T19:34:49.080569+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"465edaa8ae19411341fa73228e5da63b808221a3","claim":"Legacy Housing Corp engaged Frazier & Deeter, LLC as its auditor.","evidence_excerpt":"On November 6, 2023, Legacy Housing Corporation (“Legacy” or the “Company”) engaged Frazier & Deeter, LLC (“Frazier & Deeter”) to serve as its new independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1436208/000110465923114768/0001104659-23-114768-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Frazier & Deeter, LLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}