---
schema_version: "secwatch.filing_event.v1"
accession: "0001437749-23-028678"
form_type: "8-K"
ticker: "RMCF"
cik: "0001616262"
company_name: "Rocky Mountain Chocolate Factory, Inc."
filed_at: "2023-10-20T23:59:59+00:00"
generated_at: "2026-06-09T18:37:44.830636+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Rocky Mountain Chocolate Factory appoints CohnReznick as new auditor after Plante & Moran resigns

## Summary
- Plante & Moran resigned as auditor effective Oct 16, 2023 after completing Q2 FY2024 review.
- No disagreements on accounting principles or reportable events except previously disclosed material weakness.
- Audit Committee appointed CohnReznick as new independent auditor on Oct 18, 2023 for FY ending Feb 29, 2024.
- Prior audit reports for FY2023 and FY2022 were unqualified; no adverse opinions or modifications.

## SEC filing metadata
- accession: 0001437749-23-028678
- form_type: 8-K
- ticker: RMCF
- cik: 0001616262
- company_name: Rocky Mountain Chocolate Factory, Inc.
- filed_at: 2023-10-20T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1616262/000143774923028678/0001437749-23-028678-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1616262/000143774923028678/rmcfd20231019_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-23-028678
- JSON: https://secwatch.observer/filing/0001437749-23-028678.json
- Plain text: https://secwatch.observer/filing/0001437749-23-028678.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: Effective with the filing of the Company’s Quarterly Report on Form 10-Q for the quarterly period ended August 31, 2023 with the Securities and Exchange Commission (the “Commission”) on October 16, 2023, Plante Moran resigned as the Company’s independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1616262/000143774923028678/0001437749-23-028678-index.htm
- Auditor Changes
  Rocky Mountain Chocolate Factory, Inc. engaged CohnReznick LLP as its auditor.
  - Action: engagement
  - Auditor: CohnReznick LLP
  source text: On October 18, 2023, following the completion of such process, the Audit Committee appointed CohnReznick LLP (“CohnReznick”) as the Company’s independent registered public accounting firm for the year ending February 29, 2024, effective immediately.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1616262/000143774923028678/0001437749-23-028678-index.htm

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