{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-24-001245","form_type":"8-K","ticker":"RCKY","cik":"0000895456","company_name":"ROCKY BRANDS, INC.","filed_at":"2024-01-12T23:59:59+00:00","discovered_at":"2026-05-14T18:03:27.212676+00:00","generated_at":"2026-06-07T00:19:14.205456+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":"Rocky Brands replaces auditor: Schneider Downs out, Deloitte & Touche in","bullets":["Schneider Downs declined re-appointment as auditor for FY2024 after completing FY2023 audit.","No disagreements or reportable events occurred in FY2022, FY2023, or the interim period.","Audit Committee appointed Deloitte & Touche as independent auditor for FY2024 on Jan 11, 2024.","Deloitte had no prior consultations with the Company on accounting or auditing matters."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-24-001245","json":"https://secwatch.observer/filing/0001437749-24-001245.json","markdown":"https://secwatch.observer/filing/0001437749-24-001245.md","text":"https://secwatch.observer/filing/0001437749-24-001245.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/895456/000143774924001245/0001437749-24-001245-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/895456/000143774924001245/rcky20231219_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T00:19:14.205456+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":"39e7123669dbb5d6df47e7e7b8faa250f66567e0","claim":"ROCKY BRANDS, INC. engaged Deloitte & Touche LLP as its auditor.","evidence_excerpt":"On January 11, 2024, the Audit Committee (the \"Audit Committee\") of the Board of Directors of the Company approved the engagement of Deloitte & Touche LLP (\"Deloitte\") to be the Company's independent registered public accounting firm to perform independent audit services for the Company beginning with its fiscal year ending December 31, 2024","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/895456/000143774924001245/0001437749-24-001245-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Deloitte & Touche LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}