---
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"
generated_at: "2026-06-07T12:18:15.193180+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.35
calibrated_materiality_score: 0.35
confidence: "high"
source: SEC EDGAR
---

# Noble Roman's selects Assurance Dimensions as new PCAOB auditor for 2023 audit

## Summary
- 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).

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.35
- calibrated_materiality_score: 0.35
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001654954-23-015640
- JSON: https://secwatch.observer/filing/0001654954-23-015640.json
- Plain text: https://secwatch.observer/filing/0001654954-23-015640.txt

## Key facts
- Auditor Changes
  NOBLE ROMANS INC engaged Assurance Dimensions as its auditor.
  - Action: engagement
  - Auditor: Assurance Dimensions
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/709005/000165495423015640/0001654954-23-015640-index.htm

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