---
schema_version: "secwatch.filing_event.v1"
accession: "0001193125-24-038165"
form_type: "8-K"
ticker: "NOBH"
cik: "0000072205"
company_name: "NOBILITY HOMES INC"
filed_at: "2024-02-16T23:59:59+00:00"
generated_at: "2026-06-06T00:30:25.302179+00:00"
event_type: "regulatory"
sentiment: "negative"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Nobility Homes auditor CohnReznick resigns citing material weakness and disagreement over inventory costs

## Summary
- 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.

## SEC filing metadata
- accession: 0001193125-24-038165
- form_type: 8-K
- ticker: NOBH
- cik: 0000072205
- company_name: NOBILITY HOMES INC
- filed_at: 2024-02-16T23:59:59+00:00
- event_type: regulatory
- sentiment: negative
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/72205/000119312524038165/0001193125-24-038165-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/72205/000119312524038165/d770295d8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-24-038165
- JSON: https://secwatch.observer/filing/0001193125-24-038165.json
- Plain text: https://secwatch.observer/filing/0001193125-24-038165.txt

## Key facts
- Auditor Changes
  NOBILITY HOMES INC engaged Hancock Askew & CO, LLP as its auditor.
  - Action: engagement
  - Auditor: Hancock Askew & CO, LLP
  source text: 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.
  evidence_url: https://www.sec.gov/Archives/edgar/data/72205/000119312524038165/0001193125-24-038165-index.htm
- Auditor Changes
  CohnReznick LLP resigned as auditor of NOBILITY HOMES INC.
  - Action: resignation
  - Auditor: CohnReznick LLP
  source text: (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.
  evidence_url: https://www.sec.gov/Archives/edgar/data/72205/000119312524038165/0001193125-24-038165-index.htm

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