---
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"
generated_at: "2026-05-30T04:55:28.155977+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# National Beverage dismisses RSM, appoints Grant Thornton as auditor for FY2025

## Summary
- 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.

## SEC filing metadata
- 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
- 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/69891/000143774924033638/0001437749-24-033638-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/69891/000143774924033638/fizz20241105_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-24-033638
- JSON: https://secwatch.observer/filing/0001437749-24-033638.json
- Plain text: https://secwatch.observer/filing/0001437749-24-033638.txt

## Key facts
- Auditor Changes
  NATIONAL BEVERAGE CORP dismissed RSM US LLP as its auditor.
  - Action: dismissal
  - Auditor: RSM US LLP
  - Successor: Grant Thornton LLP
  source text: On October 31, 2024, the Audit Committee also dismissed RSM US LLP ("RSM") as our independent registered public accounting firm
  evidence_url: https://www.sec.gov/Archives/edgar/data/69891/000143774924033638/0001437749-24-033638-index.htm
- Auditor Changes
  NATIONAL BEVERAGE CORP engaged Grant Thornton LLP as its auditor.
  - Action: engagement
  - Auditor: Grant Thornton LLP
  source text: the Audit Committee approved the appointment of Grant Thornton LLP ("Grant Thornton") as our independent registered public accounting firm
  evidence_url: https://www.sec.gov/Archives/edgar/data/69891/000143774924033638/0001437749-24-033638-index.htm

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