---
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"
generated_at: "2026-06-08T19:34:49.080569+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.4
calibrated_materiality_score: 0.4
confidence: "high"
source: SEC EDGAR
---

# Legacy Housing appoints Frazier & Deeter as new independent auditor effective after Q3 earnings

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.4
- calibrated_materiality_score: 0.4
- confidence: high
- sec_items: 4.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-23-114768
- JSON: https://secwatch.observer/filing/0001104659-23-114768.json
- Plain text: https://secwatch.observer/filing/0001104659-23-114768.txt

## Key facts
- Auditor Changes
  Legacy Housing Corp engaged Frazier & Deeter, LLC as its auditor.
  - Action: engagement
  - Auditor: Frazier & Deeter, LLC
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1436208/000110465923114768/0001104659-23-114768-index.htm

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