Noodles & Co Appoints BDO USA as New Auditor
Ticker: NDLS · Form: 8-K · Filed: Sep 12, 2025 · CIK: 1275158
Sentiment: neutral
Topics: auditor-change, accounting
Related Tickers: NDLS
TL;DR
Noodles & Co swapped auditors from PwC to BDO USA, effective immediately.
AI Summary
Noodles & Company announced on September 8, 2025, that it has appointed BDO USA, LLP as its new independent registered public accounting firm, effective immediately. This change follows the resignation of its previous auditor, PricewaterhouseCoopers LLP. The company's board of directors, upon recommendation from the audit committee, approved this change.
Why It Matters
A change in auditor can sometimes signal underlying issues or a desire for a fresh perspective on financial reporting, which investors should monitor.
Risk Assessment
Risk Level: low — This filing concerns a routine change in auditing firms and does not indicate any immediate financial distress or significant operational changes.
Key Players & Entities
- Noodles & Company (company) — Registrant
- BDO USA, LLP (company) — New independent registered public accounting firm
- PricewaterhouseCoopers LLP (company) — Previous independent registered public accounting firm
- September 8, 2025 (date) — Effective date of auditor change
FAQ
When was the change in independent registered public accounting firm effective?
The change was effective immediately as of September 8, 2025.
Who is the new independent registered public accounting firm for Noodles & Company?
The new independent registered public accounting firm is BDO USA, LLP.
Who was Noodles & Company's previous independent registered public accounting firm?
Noodles & Company's previous independent registered public accounting firm was PricewaterhouseCoopers LLP.
Who approved the change in auditors?
The company's board of directors, upon recommendation from the audit committee, approved the change.
Did the previous auditor resign?
Yes, the filing states that the change follows the resignation of PricewaterhouseCoopers LLP.
Filing Stats: 881 words · 4 min read · ~3 pages · Grade level 13.8 · Accepted 2025-09-12 16:05:48
Filing Documents
- ndls-20250908.htm (8-K) — 36KB
- ex16letterfromernstyoungllp.htm (EX-16) — 2KB
- 0001275158-25-000097.txt ( ) — 152KB
- ndls-20250908.xsd (EX-101.SCH) — 2KB
- ndls-20250908_lab.xml (EX-101.LAB) — 21KB
- ndls-20250908_pre.xml (EX-101.PRE) — 12KB
- ndls-20250908_htm.xml (XML) — 3KB
01. Changes in Registrant's Certifying Accountant
Item 4.01. Changes in Registrant's Certifying Accountant. (a) Dismissal of Independent Registered Public Accounting Firm On September 8, 2025, the Audit Committee of the Board of Directors of Noodles & Company (the "Company") approved the dismissal of Ernst & Young LLP as the Company's independent registered public accounting firm. The reports of Ernst & Young LLP on the Company's consolidated financial statements for the fiscal years ended December 31, 2024 and January 2, 2024 did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope, or accounting principles. During the fiscal years ended December 31, 2024 and January 2, 2024 and through September 8, 2025, there have been no "disagreements" (as defined in Item 304(a)(1)(iv) of Regulation S-K and related instructions) with Ernst & Young LLP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements if not resolved to the satisfaction of Ernst & Young LLP would have caused Ernst & Young LLP to make reference thereto in its reports on the consolidated financial statements for such years. During the fiscal year ended December 31, 2024 and through September 8, 2025, there have been no "reportable events" (as defined in Item 304(a)(1)(v) of Regulation S-K). The Company provided Ernst & Young LLP with a copy of the disclosure it is making herein in response to Item 304(a) of Regulation S-K and requested that Ernst & Young LLP furnish the Company with a copy of its letter addressed to the Securities and Exchange Commission (the "SEC"), pursuant to Item 304(a)(3) of Regulation S-K, stating whether or not Ernst & Young LLP agrees with the statements related to them made by the Company in this report. Ernst & Young LLP's letter to the SEC is filed as an Exhibit to this report. (b) Newly Engaged Independent Registered Public Accounting Firm On September 8, 2025, the
01. Financial Statements and Exhibits
Item 9.01. Financial Statements and Exhibits. (d) Exhibits. Exhibit No. Description 16 Letter from Ernst & Young LLP 104 Cover Page Interactive Data File. The cover page XBRL tags are embedded within the Inline XBRL document. SIGNATURE 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 hereunto duly authorized. Noodles & Company DATE: September 12, 2025 By: /s/ Mike Hynes Name: Mike Hynes Title: Chief Financial Officer