---
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"
generated_at: "2026-06-07T00:19:14.205456+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Rocky Brands replaces auditor: Schneider Downs out, Deloitte & Touche in

## Summary
- 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.

## SEC filing metadata
- 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
- 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/895456/000143774924001245/0001437749-24-001245-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/895456/000143774924001245/rcky20231219_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-24-001245
- JSON: https://secwatch.observer/filing/0001437749-24-001245.json
- Plain text: https://secwatch.observer/filing/0001437749-24-001245.txt

## Key facts
- Auditor Changes
  ROCKY BRANDS, INC. engaged Deloitte & Touche LLP as its auditor.
  - Action: engagement
  - Auditor: Deloitte & Touche LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/895456/000143774924001245/0001437749-24-001245-index.htm

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