---
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"
generated_at: "2026-06-24T01:56:08.814603+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Legacy Housing dismisses auditor Weaver, appoints Daszkal; discloses material weaknesses in internal controls

## Summary
- 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).

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001558370-22-012797
- JSON: https://secwatch.observer/filing/0001558370-22-012797.json
- Plain text: https://secwatch.observer/filing/0001558370-22-012797.txt

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