---
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"
generated_at: "2026-06-08T23:52:06.269536+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Legacy Housing auditor CohnReznick resigns; material weaknesses in internal controls

## Summary
- 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.

## SEC filing metadata
- 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
- 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/1436208/000155837023017433/0001558370-23-017433-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1436208/000155837023017433/legh-20231102x8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001558370-23-017433
- JSON: https://secwatch.observer/filing/0001558370-23-017433.json
- Plain text: https://secwatch.observer/filing/0001558370-23-017433.txt

## Key facts
- Auditor Changes
  CohnReznick LLP resigned as auditor of Legacy Housing Corp.
  - Action: resignation
  - Auditor: CohnReznick LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1436208/000155837023017433/0001558370-23-017433-index.htm

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