{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-23-015640","form_type":"8-K","ticker":"NROM","cik":"0000709005","company_name":"NOBLE ROMANS INC","filed_at":"2023-12-15T23:59:59+00:00","discovered_at":"2026-05-14T18:03:31.783092+00:00","generated_at":"2026-06-07T12:18:15.193180+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"Noble Roman's selects Assurance Dimensions as new PCAOB auditor for 2023 audit","bullets":["Screened 19 firms before engaging Assurance Dimensions for 2023 annual audit.","New auditor is PCAOB-registered with food industry experience and over 75 employees.","Fixed cost approximates prior year's fees; no disagreements with former auditor.","Company did not consult Assurance Dimensions on any matters under Item 304(a)(2)."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-23-015640","json":"https://secwatch.observer/filing/0001654954-23-015640.json","markdown":"https://secwatch.observer/filing/0001654954-23-015640.md","text":"https://secwatch.observer/filing/0001654954-23-015640.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/709005/000165495423015640/0001654954-23-015640-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/709005/000165495423015640/nrom_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T12:18:15.193180+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":"3be7dc97cb33fd56cd30051aaced3207277567cd","claim":"NOBLE ROMANS INC engaged Assurance Dimensions as its auditor.","evidence_excerpt":"On December 14, 2023, Noble Roman’s, Inc. (the “Company”) engaged Assurance Dimensions as the Company’s principal accountant to audit the 2023 consolidated financial statements for the Company and its subsidiaries.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/709005/000165495423015640/0001654954-23-015640-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Assurance Dimensions"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}