NOBILITY HOMES INC (NOBH): auditor change — Nobility Homes auditor CohnReznick resigns citing material weakness and disagreement over inventory costs

NOBILITY HOMES INC

CohnReznick resigned as independent auditor effective Feb 15, 2024; Hancock Askew appointed as successor.
Disagreement on scope/evidence for capitalization of material, labor, and overhead in finished goods inventory.
CohnReznick identified a material weakness in internal controls over inventory cost capitalization due to inadequate manufacturing accounting system.
No other disagreements or reportable events occurred since CohnReznick's appointment in May 2023 through resignation.
New auditor Hancock Askew had no prior consultations with the company on accounting principles or disagreements.

item 4.01 item 9.01

Key facts

Extracted from this filing and checked against the source text.

Auditor Changes SEC 8-K Item 4.01/4.02 confidence 0.9

NOBILITY HOMES INC engaged Hancock Askew & CO, LLP as its auditor.

Action: engagement
Auditor: Hancock Askew & CO, LLP

Exact text from the filing

On February 15, 2024, the Audit Committee of the Board of Directors of the Company engaged the independent accounting firm Hancock Askew & CO, LLP to serve as its independent certified public accounting firm effective immediately.

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Auditor Changes SEC 8-K Item 4.01/4.02 confidence 0.9

CohnReznick LLP resigned as auditor of NOBILITY HOMES INC.

Action: resignation
Auditor: CohnReznick LLP

Exact text from the filing

(a) On February 15, 2024, CohnReznick LLP (“CohnReznick”), Nobility Homes, Inc.’s (the “Company”) independent registered public accounting firm, notified the Company’s Audit Committee of the Board of Directors that it was resigning, effective immediately. CohnReznick has served as the Company’s independent registered public accounting firm since May 2023 when it acquired certain assets and people of Daszkal Bolton, LLP.

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Source: SEC EDGAR

accession 0001193125-24-038165

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