---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-23-123209"
form_type: "8-K"
ticker: null
cik: "0000812152"
company_name: "RIDGEFIELD ACQUISITION CORP"
filed_at: "2023-12-04T23:59:59+00:00"
generated_at: "2026-06-07T19:05:03.854431+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.3
calibrated_materiality_score: 0.3
confidence: "high"
source: SEC EDGAR
---

# Ridgefield Acquisition dismisses MaloneBailey, appoints LMHS as new auditor

## Summary
- MaloneBailey dismissed as independent auditor effective Dec 1, 2023; Board approved the change.
- MaloneBailey's 2022 and 2021 reports included going concern qualification and material weaknesses in internal control.
- LMHS, PC appointed as new auditor for FY 2023, subject to completion of customary client acceptance procedures.
- No disagreements with MaloneBailey on accounting principles; only reportable events were material weaknesses.
- LMHS was not consulted on any accounting or auditing matters prior to appointment.

## SEC filing metadata
- accession: 0001104659-23-123209
- form_type: 8-K
- cik: 0000812152
- company_name: RIDGEFIELD ACQUISITION CORP
- filed_at: 2023-12-04T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.3
- calibrated_materiality_score: 0.3
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/812152/000110465923123209/0001104659-23-123209-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/812152/000110465923123209/tm2331875d1_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-23-123209
- JSON: https://secwatch.observer/filing/0001104659-23-123209.json
- Plain text: https://secwatch.observer/filing/0001104659-23-123209.txt

## Key facts
- Auditor Changes
  RIDGEFIELD ACQUISITION CORP dismissed MaloneBailey, LLC as its auditor.
  - Action: dismissal
  - Auditor: MaloneBailey, LLC
  - Successor: LMHS, PC
  source text: On December 1, 2023 the Board of Directors (the "Board") of Ridgefield Acquisition Corporation (the "Company") with the assistance of management dismissed MaloneBailey, LLC ("MaloneBailey") as the Company’s independent registered public accounting firm, effective immediately.
  evidence_url: https://www.sec.gov/Archives/edgar/data/812152/000110465923123209/0001104659-23-123209-index.htm
- Auditor Changes
  RIDGEFIELD ACQUISITION CORP engaged LMHS, PC as its auditor.
  - Action: engagement
  - Auditor: LMHS, PC
  source text: On December 1, 2023, the Board approved the engagement of LMHS, PC (“LMHS”) as the Company’s independent registered public accounting firm for the Company's year ending December 31, 2023 and the related interim periods, contingent upon LMHS completing customary client acceptance procedures.
  evidence_url: https://www.sec.gov/Archives/edgar/data/812152/000110465923123209/0001104659-23-123209-index.htm

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