---
schema_version: "secwatch.filing_event.v1"
accession: "0001564590-23-006922"
form_type: "8-K"
ticker: "LGL"
cik: "0000061004"
company_name: "LGL GROUP INC"
filed_at: "2023-05-02T23:59:59+00:00"
generated_at: "2026-06-16T04:05:29.149660+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.3
calibrated_materiality_score: 0.3
confidence: "high"
source: SEC EDGAR
---

# LGL Group dismisses RSM as auditor, appoints PKF O'Connor Davies effective April 26, 2023

## Summary
- Audit Committee unanimously dismissed RSM US LLP and appointed PKF O'Connor Davies LLP as independent auditor, effective April 26, 2023.
- RSM's reports for FY2022 and FY2021 were unqualified; no disagreements on accounting principles or audit scope during those periods.
- Chairman Marc Gabelli thanked RSM for professionalism and welcomed PKF to the audit role.

## SEC filing metadata
- accession: 0001564590-23-006922
- form_type: 8-K
- ticker: LGL
- cik: 0000061004
- company_name: LGL GROUP INC
- filed_at: 2023-05-02T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.3
- calibrated_materiality_score: 0.3
- confidence: high
- sec_items: 4.01, 8.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/61004/000156459023006922/0001564590-23-006922-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/61004/000156459023006922/lgl-8k_20230502.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001564590-23-006922
- JSON: https://secwatch.observer/filing/0001564590-23-006922.json
- Plain text: https://secwatch.observer/filing/0001564590-23-006922.txt

## Key facts
- Auditor Changes
  LGL GROUP INC engaged PKF O'Connor Davies, LLP as its auditor.
  - Action: engagement
  - Auditor: PKF O'Connor Davies, LLP
  source text: the Committee appointed PKF as the Company’s new independent registered public accounting firm effective as of April 26, 2023.
  evidence_url: https://www.sec.gov/Archives/edgar/data/61004/000156459023006922/0001564590-23-006922-index.htm
- Auditor Changes
  LGL GROUP INC dismissed RSM US LLP as its auditor.
  - Action: dismissal
  - Auditor: RSM US LLP
  - Successor: PKF O'Connor Davies, LLP
  source text: On April 26, 2023, the Audit Committee (the “Committee”) of the Board of Directors of The LGL Group, Inc. (the “Company”) dismissed RSM US LLP (“RSM”) as the Company’s independent registered public accounting firm, effective immediately in anticipation of the appointment of PKF O’Connor Davies, LLP (“PKF”) as the Company’s new independent registered public accounting firm as discussed below.
  evidence_url: https://www.sec.gov/Archives/edgar/data/61004/000156459023006922/0001564590-23-006922-index.htm

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