---
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"
generated_at: "2026-06-16T23:00:20.312595+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Noble Roman's auditor Somerset CPAs declines reappointment after asset sale; board seeking new auditor

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001654954-23-005016
- JSON: https://secwatch.observer/filing/0001654954-23-005016.json
- Plain text: https://secwatch.observer/filing/0001654954-23-005016.txt

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