{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-25-242559","form_type":"8-K","ticker":"NOBH","cik":"0000072205","company_name":"NOBILITY HOMES INC","filed_at":"2025-10-17T23:59:59+00:00","discovered_at":"2026-05-14T18:02:42.008649+00:00","generated_at":"2026-05-17T03:28:53.566757+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Auditor Michael Gillespie & Associates resigns effective October 8, 2025, two months after appointment","bullets":["MG&A appointed August 19, 2025, resigned October 8, 2025, effective immediately.","No disagreements with MG&A on accounting principles, financial statement disclosure, or audit scope.","MG&A did not issue any reports on financial statements for the prior two fiscal years.","MG&A's letter to SEC confirming no disagreements filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-25-242559","json":"https://secwatch.observer/filing/0001193125-25-242559.json","markdown":"https://secwatch.observer/filing/0001193125-25-242559.md","text":"https://secwatch.observer/filing/0001193125-25-242559.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/72205/000119312525242559/0001193125-25-242559-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/72205/000119312525242559/d93394d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T03:28:53.566757+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":"8870c5185a1828ae7dbd1076ca5dd92255b4c7c4","claim":"Michael Gillespie & Associates, PLLC resigned as auditor of NOBILITY HOMES INC.","evidence_excerpt":"On October 8, 2025, the Audit Committee of the Board of Directors of Nobility Homes, Inc. 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(the “Company”) was advised by Michael Gillespie & Associates, PLLC (“MG&A”), its independent certified public accounting firm, that it was resigning effective immediately.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/72205/000119312525242559/0001193125-25-242559-index.htm","comparable_excerpt":"On May 26, 2026, the Audit Committee of the Board of Directors of AudioEye, Inc. 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(the “Company”) was advised by Michael Gillespie & Associates, PLLC (“MG&A”), its independent certified public accounting firm, that it was resigning effective immediately.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/72205/000119312525242559/0001193125-25-242559-index.htm","comparable_excerpt":"On May 21, 2026, the Audit Committee and Board of Directors approved the engagement of M&K CPAs, PLLC as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025, subject to completion of customary client acceptance procedures and execution of a final engagement letter.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025033/0001493152-26-025033-index.htm"}},{"accession":"0001493152-26-024198","ticker":"SSGC","company_name":"SafeSpace Global Corp","filed_at":"2026-05-18T20:47:03+00:00","headline":"SafeSpace Global's auditor Rodefer Moss resigns; CBIZ CPAs appointed May 15","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.4,"calibrated_materiality_score":0.4,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-024198","json":"https://secwatch.observer/filing/0001493152-26-024198.json","markdown":"https://secwatch.observer/filing/0001493152-26-024198.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1584693/000149315226024198/0001493152-26-024198-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1584693/000149315226024198/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On October 8, 2025, the Audit Committee of the Board of Directors of Nobility Homes, Inc. 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