---
schema_version: "secwatch.filing_event.v1"
accession: "0001558370-23-008978"
form_type: "8-K"
ticker: "LEGH"
cik: "0001436208"
company_name: "Legacy Housing Corp"
filed_at: "2023-05-10T23:59:59+00:00"
generated_at: "2026-06-15T06:09:23.666305+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.4
calibrated_materiality_score: 0.4
confidence: "high"
source: SEC EDGAR
---

# Legacy Housing replaces auditor Daszkal with CohnReznick; material weakness disclosed

## Summary
- Engaged CohnReznick as new independent auditor for FY 2023 on May 9, after Daszkal Bolton resigned following its merger with CohnReznick.
- Daszkal reported material weaknesses in internal control over financial reporting as of December 31, 2022.
- No disagreements between the company and Daszkal on accounting principles or audit scope.
- No consultations with CohnReznick prior to engagement regarding accounting or audit matters.

## SEC filing metadata
- accession: 0001558370-23-008978
- form_type: 8-K
- ticker: LEGH
- cik: 0001436208
- company_name: Legacy Housing Corp
- filed_at: 2023-05-10T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.4
- calibrated_materiality_score: 0.4
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1436208/000155837023008978/0001558370-23-008978-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1436208/000155837023008978/legh-20230510x8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001558370-23-008978
- JSON: https://secwatch.observer/filing/0001558370-23-008978.json
- Plain text: https://secwatch.observer/filing/0001558370-23-008978.txt

## Key facts
- Auditor Changes
  Legacy Housing Corp engaged CohnReznick as its auditor.
  - Action: engagement
  - Auditor: CohnReznick
  source text: On May 9, 2023, upon approval of the Audit Committee, the Company engaged CohnReznick as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2023 and interim periods within that year.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1436208/000155837023008978/0001558370-23-008978-index.htm

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