{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-23-024292","form_type":"8-K","ticker":"RMCF","cik":"0001616262","company_name":"Rocky Mountain Chocolate Factory, Inc.","filed_at":"2023-08-21T23:59:59+00:00","discovered_at":"2026-05-14T18:03:34.564574+00:00","generated_at":"2026-06-11T06:16:50.480825+00:00","sec_items":["4.01","7.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"Auditor Plante & Moran declines re-election; RMCF begins search for new auditor","bullets":["Plante & Moran notified RMCF on Aug 15, 2023 that it will not stand for re-election as independent auditor.","Plante & Moran will continue services through review of six-month period ending Aug 31, 2023.","No disagreements on accounting principles; prior reports unqualified; material weakness in internal controls previously disclosed.","Audit Committee will conduct competitive selection process for FY ending Feb 28, 2024 auditor.","Letter from Plante & Moran agreeing with disclosures filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-23-024292","json":"https://secwatch.observer/filing/0001437749-23-024292.json","markdown":"https://secwatch.observer/filing/0001437749-23-024292.md","text":"https://secwatch.observer/filing/0001437749-23-024292.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1616262/000143774923024292/0001437749-23-024292-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1616262/000143774923024292/rmcfd20230817_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-11T06:16:50.480825+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":"0ab9c1cf964aeb6a56f87cfdc81e54d8573a180a","claim":"Plante & Moran, PLLC resigned as auditor of Rocky Mountain Chocolate Factory, Inc..","evidence_excerpt":"On August 15, 2023, the audit committee (the \"Audit Committee\") of Rocky Mountain Chocolate Factory, Inc. (the \"Company\") received notice from Plante & Moran, PLLC (\"Plante Moran\"), the Company's independent registered public accounting firm, regarding Plante Moran's decision to not stand for re-election as the Company's independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1616262/000143774923024292/0001437749-23-024292-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Plante & Moran, PLLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}