{"schema_version":"secwatch.filing_event.v1","accession":"0001558370-22-012797","form_type":"8-K","ticker":"LEGH","cik":"0001436208","company_name":"Legacy Housing Corp","filed_at":"2022-08-09T23:59:59+00:00","discovered_at":"2026-05-14T18:03:55.760268+00:00","generated_at":"2026-06-24T01:56:08.814603+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Legacy Housing dismisses auditor Weaver, appoints Daszkal; discloses material weaknesses in internal controls","bullets":["Audit Committee dismissed Weaver and Tidwell, LLP as independent auditor on August 5, 2022; replaced with Daszkal Bolton LLP.","Weaver's report for FY2021 was unqualified; no disagreements or reportable events occurred.","Material weaknesses in internal control over financial reporting identified: revenue recognition, accounts payable, prepaid expenses, inventory costing, IT controls.","Competitive bidding process led to engagement of Daszkal for 2022 audit.","Weaver provided SEC letter agreeing with disclosures (Exhibit 16.1)."],"urls":{"canonical":"https://secwatch.observer/filing/0001558370-22-012797","json":"https://secwatch.observer/filing/0001558370-22-012797.json","markdown":"https://secwatch.observer/filing/0001558370-22-012797.md","text":"https://secwatch.observer/filing/0001558370-22-012797.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1436208/000155837022012797/0001558370-22-012797-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1436208/000155837022012797/legh-20220805x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-24T01:56:08.814603+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}