---
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"
generated_at: "2026-06-11T06:16:50.480825+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.35
calibrated_materiality_score: 0.35
confidence: "high"
source: SEC EDGAR
---

# Auditor Plante & Moran declines re-election; RMCF begins search for new auditor

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.35
- calibrated_materiality_score: 0.35
- confidence: high
- sec_items: 4.01, 7.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-23-024292
- JSON: https://secwatch.observer/filing/0001437749-23-024292.json
- Plain text: https://secwatch.observer/filing/0001437749-23-024292.txt

## Key facts
- Auditor Changes
  Plante & Moran, PLLC resigned as auditor of Rocky Mountain Chocolate Factory, Inc..
  - Action: resignation
  - Auditor: Plante & Moran, PLLC
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1616262/000143774923024292/0001437749-23-024292-index.htm

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