National Beverage Corp. Changes Certifying Accountant
Ticker: FIZZ · Form: 8-K · Filed: Nov 6, 2024 · CIK: 69891
| Field | Detail |
|---|---|
| Company | National Beverage CORP (FIZZ) |
| Form Type | 8-K |
| Filed Date | Nov 6, 2024 |
| Risk Level | medium |
| Pages | 4 |
| Reading Time | 4 min |
| Sentiment | neutral |
Sentiment: neutral
Topics: auditor-change, financial-reporting
Related Tickers: FIZZ
TL;DR
National Beverage (FIZZ) swapped auditors as of Oct 31. Keep an eye on their next financials.
AI Summary
National Beverage Corp. filed an 8-K on November 6, 2024, reporting a change in its certifying accountant as of October 31, 2024. The filing indicates a transition in their independent auditor, though specific details about the previous or new accountant are not provided in this excerpt.
Why It Matters
A change in a company's auditor can sometimes signal underlying issues or a desire for a fresh perspective on financial reporting.
Risk Assessment
Risk Level: medium — Changes in auditors can sometimes precede or coincide with financial irregularities or a shift in accounting practices.
Key Players & Entities
- National Beverage Corp. (company) — Registrant
- October 31, 2024 (date) — Date of earliest event reported
- November 6, 2024 (date) — Filing date
- Delaware (jurisdiction) — State of Incorporation
- 59-2605822 (identifier) — IRS Employer Identification No.
- 8100 SW Tenth Street, Suite 4000 (address) — Principal Executive Offices
- Fort Lauderdale, Florida 33324 (address) — Principal Executive Offices
- (954) 581-0922 (phone_number) — Registrant's Telephone Number
FAQ
What is the primary reason for the change in National Beverage Corp.'s certifying accountant?
The filing does not explicitly state the reason for the change in certifying accountant, only that the change occurred as of October 31, 2024.
When was the change in certifying accountant reported?
The change in certifying accountant was reported in an 8-K filing on November 6, 2024, with the earliest event date being October 31, 2024.
What is National Beverage Corp.'s principal executive office address?
National Beverage Corp.'s principal executive offices are located at 8100 SW Tenth Street, Suite 4000, Fort Lauderdale, Florida 33324.
What is National Beverage Corp.'s IRS Employer Identification Number?
National Beverage Corp.'s IRS Employer Identification Number is 59-2605822.
What is the SIC code for National Beverage Corp.?
The Standard Industrial Classification (SIC) code for National Beverage Corp. is 2086, which corresponds to Bottled & Canned Soft Drinks and Carbonated Waters.
Filing Stats: 1,096 words · 4 min read · ~4 pages · Grade level 13.4 · Accepted 2024-11-06 16:31:02
Filing Documents
- fizz20241105_8k.htm (8-K) — 34KB
- ex_743622.htm (EX-16.1) — 4KB
- rsm01.jpg (GRAPHIC) — 5KB
- rsm02.jpg (GRAPHIC) — 3KB
- rsm03.jpg (GRAPHIC) — 24KB
- 0001437749-24-033638.txt ( ) — 217KB
- fizz-20241031.xsd (EX-101.SCH) — 3KB
- fizz-20241031_def.xml (EX-101.DEF) — 12KB
- fizz-20241031_lab.xml (EX-101.LAB) — 15KB
- fizz-20241031_pre.xml (EX-101.PRE) — 12KB
- fizz20241105_8k_htm.xml (XML) — 3KB
01. Change in Registrant ' s Certifying Accountant
Item 4.01. Change in Registrant ' s Certifying Accountant. The Audit Committee of our Board of Directors (the "Audit Committee") solicited proposals from several accounting firms to serve as our independent registered accounting firm for the fiscal year ending May 3, 2025. As a result of this process, on October 31, 2024, the Audit Committee approved the appointment of Grant Thornton LLP ("Grant Thornton") as our independent registered public accounting firm. On October 31, 2024, the Audit Committee also dismissed RSM US LLP ("RSM") as our independent registered public accounting firm, beginning with the Company's second fiscal quarter. The audit reports of RSM on our consolidated financial statements as of and for the fiscal years ended April 27, 2024 and April 29, 2023 did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles. During the two most recent fiscal years ended April 27, 2024 and April 29, 2023 and during the subsequent interim period from the end of the most recently completed fiscal year through October 31, 2024, the date of RSM's dismissal, there were no disagreements (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K) with RSM on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures, which disagreements, if not resolved to RSM's satisfaction, would have caused RSM to make reference thereto in its reports on the consolidated financial statements for such years. In addition, during our two most recent fiscal years ended April 27, 2024 and April 29, 2023 and the subsequent interim period through October 31, 2024, there were no "reportable events" (as that term is defined in Item 304(a)(1)(v) of Regulation S-K), except that as of April 27, 2024, a material weakness existed in our internal control over financial reporting related to control activities over the review of the statement
01 Financial Statements and Exhibits
Item 9.01 Financial Statements and Exhibits (d) Exhibit 16.1 Letter from RSM US LLP to the Securities and Exchange Commission dated November 6, 2024 Exhibit 104 Cover Page Interactive Data File (formatted as Inline XBRL)
SIGNATURES
SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized. National Beverage Corp. (Registrant) By: /s/ George R. Bracken George R. Bracken Executive Vice President – Finance (Principal Financial Officer) Date November 6, 2024 EXHIBIT INDEX 16.1 Letter from RSM US LLP to the Securities and Exchange Commission dated November 6, 2024. 104 Cover Page Interactive Data File (formatted as Inline XBRL)