{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-24-033638","form_type":"8-K","ticker":"FIZZ","cik":"0000069891","company_name":"NATIONAL BEVERAGE CORP","filed_at":"2024-11-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:10.828363+00:00","generated_at":"2026-05-30T04:55:28.155977+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":"National Beverage dismisses RSM, appoints Grant Thornton as auditor for FY2025","bullets":["Audit Committee dismissed RSM US LLP on Oct 31, 2024; Grant Thornton LLP appointed as independent registered accounting firm for Q2 FY2025.","RSM's audit reports for FY2024 and FY2023 contained no adverse opinion or qualification.","No disagreements with RSM; only reportable event was a material weakness in cash flow review previously disclosed and fully remediated by July 27, 2024.","Audit Committee authorized RSM to respond fully to Grant Thornton regarding the reportable event."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-24-033638","json":"https://secwatch.observer/filing/0001437749-24-033638.json","markdown":"https://secwatch.observer/filing/0001437749-24-033638.md","text":"https://secwatch.observer/filing/0001437749-24-033638.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/69891/000143774924033638/0001437749-24-033638-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/69891/000143774924033638/fizz20241105_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T04:55:28.155977+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":"1e7237d4dfe52836fea379937ded72175afb2552","claim":"NATIONAL BEVERAGE CORP dismissed RSM US LLP as its auditor.","evidence_excerpt":"On October 31, 2024, the Audit Committee also dismissed RSM US LLP (\"RSM\") as our independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/69891/000143774924033638/0001437749-24-033638-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"RSM US LLP"},{"label":"Successor","value":"Grant Thornton LLP"}],"fact_type":"auditor_change"},{"claim_id":"7ea60067a7210890eed6b1a187a74b5b3462a132","claim":"NATIONAL BEVERAGE CORP engaged Grant Thornton LLP as its auditor.","evidence_excerpt":"the Audit Committee approved the appointment of Grant Thornton LLP (\"Grant Thornton\") as our independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/69891/000143774924033638/0001437749-24-033638-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Grant Thornton LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}