{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-25-187703","form_type":"8-K","ticker":"NOBH","cik":"0000072205","company_name":"NOBILITY HOMES INC","filed_at":"2025-08-25T23:59:59+00:00","discovered_at":"2026-05-14T18:02:46.229172+00:00","generated_at":"2026-05-17T10:26:25.690258+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Nobility Homes dismisses Baker Tilly as auditor, engages Michael Gillespie & Associates","bullets":["Baker Tilly dismissed effective Aug 19, 2025; no reports issued during its tenure.","No disagreements on accounting principles, practices, or audit scope.","New auditor Michael Gillespie & Associates engaged same day; no prior consultations.","Baker Tilly provided letter to SEC confirming agreement with statements (Exhibit 16.1)."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-25-187703","json":"https://secwatch.observer/filing/0001193125-25-187703.json","markdown":"https://secwatch.observer/filing/0001193125-25-187703.md","text":"https://secwatch.observer/filing/0001193125-25-187703.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/72205/000119312525187703/0001193125-25-187703-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/72205/000119312525187703/d65584d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T10:26:25.690258+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":"72fa3f9d6ca0ced348b0da75941ef3e727f5345a","claim":"NOBILITY HOMES INC dismissed Baker Tilly US, LLP as its auditor.","evidence_excerpt":"On August 19, 2025, the Audit Committee of the Board of Directors of Nobility Homes, Inc. (the “Company”) dismissed Baker Tilly US, LLP (“Baker Tilly”) as the Company’s independent certified public accounting firm effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/72205/000119312525187703/0001193125-25-187703-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Baker Tilly US, LLP"}],"fact_type":"auditor_change"},{"claim_id":"738382ca21368ece3b19637d09a2b6635bf26857","claim":"NOBILITY HOMES INC engaged Michael Gillespie & Associates, PLLC as its auditor.","evidence_excerpt":"On August 19, 2025, the Audit Committee of the Board of Directors of the Company engaged the independent accounting firm Michael Gillespie & Associates, PLLC to serve as its independent certified public accounting firm effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/72205/000119312525187703/0001193125-25-187703-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Michael Gillespie & Associates, PLLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}