{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-23-005016","form_type":"8-K","ticker":"NROM","cik":"0000709005","company_name":"NOBLE ROMANS INC","filed_at":"2023-04-20T23:59:59+00:00","discovered_at":"2026-05-14T18:03:41.979689+00:00","generated_at":"2026-06-16T23:00:20.312595+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Noble Roman's auditor Somerset CPAs declines reappointment after asset sale; board seeking new auditor","bullets":["Somerset CPAs will not seek reappointment for 2023 due to its asset acquisition agreement.","No disagreements or reportable events existed between the company and Somerset during the past two fiscal years.","Somerset's audit reports for years ended Dec. 31, 2022 and 2021 were unqualified.","Board of directors is currently evaluating alternative independent accountants."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-23-005016","json":"https://secwatch.observer/filing/0001654954-23-005016.json","markdown":"https://secwatch.observer/filing/0001654954-23-005016.md","text":"https://secwatch.observer/filing/0001654954-23-005016.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/709005/000165495423005016/0001654954-23-005016-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/709005/000165495423005016/nrom_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-16T23:00:20.312595+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}