{"schema_version":"secwatch.filing_event.v1","accession":"0001558370-23-017433","form_type":"8-K","ticker":"LEGH","cik":"0001436208","company_name":"Legacy Housing Corp","filed_at":"2023-11-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:29.074622+00:00","generated_at":"2026-06-08T23:52:06.269536+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 auditor CohnReznick resigns; material weaknesses in internal controls","bullets":["CohnReznick resigns as auditor effective November 22, 2023, no cause; company engaged CohnReznick on May 9, 2023.","No accounting disagreements; CohnReznick reported material weaknesses in internal controls as of June 30, 2023.","Material weaknesses were first disclosed in FY 2022 10-K; remediation plan implemented but not yet effective.","Company is in client acceptance process for a new independent registered public accounting firm."],"urls":{"canonical":"https://secwatch.observer/filing/0001558370-23-017433","json":"https://secwatch.observer/filing/0001558370-23-017433.json","markdown":"https://secwatch.observer/filing/0001558370-23-017433.md","text":"https://secwatch.observer/filing/0001558370-23-017433.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1436208/000155837023017433/0001558370-23-017433-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1436208/000155837023017433/legh-20231102x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-08T23:52:06.269536+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":"1f1a7a4c0a03aab08bb64cf40dcab132a504f04b","claim":"CohnReznick LLP resigned as auditor of Legacy Housing Corp.","evidence_excerpt":"On October 27, 2023, Legacy Housing Corporation (“Legacy” or the “Company”) was notified that its independent registered public accounting firm, CohnReznick LLP (“CohnReznick”), is resigning, without cause, effective November 22, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1436208/000155837023017433/0001558370-23-017433-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"CohnReznick LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}