Noble Roman's Changes Auditors
Ticker: NROM · Form: 8-K · Filed: Sep 3, 2024 · CIK: 709005
Sentiment: neutral
Topics: auditor-change, accounting
TL;DR
Noble Roman's dumped CliftonLarsonAllen for BKD, LLP. New auditor starting now.
AI Summary
On August 27, 2024, Noble Roman's, Inc. filed an 8-K report to disclose changes in its certifying accountant. The company has appointed BKD, LLP as its new independent registered public accounting firm, replacing the previous auditor, CliftonLarsonAllen LLP. This change is effective immediately.
Why It Matters
A change in auditors can sometimes signal underlying issues or a desire for a fresh perspective on financial reporting, which investors should monitor.
Risk Assessment
Risk Level: low — The filing solely concerns a change in the company's independent auditor, which is a routine administrative event.
Key Players & Entities
- Noble Roman's, Inc. (company) — Registrant
- BKD, LLP (company) — New independent registered public accounting firm
- CliftonLarsonAllen LLP (company) — Former independent registered public accounting firm
- August 27, 2024 (date) — Date of earliest event reported
FAQ
When was the change in certifying accountant effective?
The change in certifying accountant was effective immediately as of August 27, 2024.
Who is the new independent registered public accounting firm for Noble Roman's, Inc.?
The new independent registered public accounting firm is BKD, LLP.
Who was the previous certifying accountant for Noble Roman's, Inc.?
The previous certifying accountant was CliftonLarsonAllen LLP.
What is the filing date of this 8-K report?
The 8-K report was filed on September 3, 2024.
What is the principal executive office address for Noble Roman's, Inc.?
The principal executive offices are located at 6612 E. 75th Street, Suite 450, Indianapolis, Indiana 46250.
Filing Stats: 795 words · 3 min read · ~3 pages · Grade level 13.2 · Accepted 2024-09-03 09:04:12
Filing Documents
- nrom_8k.htm (8-K) — 25KB
- nrom_ex161.htm (EX-16.1) — 2KB
- nrom_ex991.htm (EX-99.1) — 7KB
- nrom_ex161img6.jpg (GRAPHIC) — 43KB
- nrom_ex161img5.jpg (GRAPHIC) — 10KB
- nrom_ex161img1.jpg (GRAPHIC) — 3KB
- 0001654954-24-011418.txt ( ) — 231KB
- nrom-20240827.xsd (EX-101.SCH) — 6KB
- nrom-20240827_lab.xml (EX-101.LAB) — 13KB
- nrom-20240827_cal.xml (EX-101.CAL) — 1KB
- nrom-20240827_pre.xml (EX-101.PRE) — 8KB
- nrom-20240827_def.xml (EX-101.DEF) — 2KB
- nrom_8k_htm.xml (XML) — 4KB
01 Changes in Registrant's Certifying Accountant
Item 4.01 Changes in Registrant's Certifying Accountant. After considering the factors it deemed relevant to assessing engagement of a registered independent accounting firm, including whether to retain Assurance Dimensions as the Company's principal accountant, the Board of Directors of Noble Roman's, Inc. (the "Company") determined on August 27, 2024, to dismiss Assurance Dimensions and engage Sassetti LLC ("Sassetti"), subject to customary onboarding procedures, to audit the annual consolidated financial statements as of December 31, 2024 and for the year then ending, and review the quarterly consolidated financial statements, in each case for the Company and its subsidiaries. During the years ended December 31, 2023 and 2022, and the subsequent interim period through the date hereof, the Company did not consult with Sassetti regarding any matter set forth in Item 304(a)(2)(i) or (ii) of Regulation S-K. The Company issued a news release dated September 3, 2024, announcing the engagement of Sassetti, a copy of which is filed herewith as Exhibit 99.1 During the year ended December 31, 2023, and the subsequent interim period through the date hereof, there were: (i) no disagreements within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions between the Company and Assurance Dimensions on any matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to Assurance Dimensions' satisfaction, would have caused Assurance Dimensions to make reference thereto in their report; and (ii) no "reportable events" within the meaning of Item 304(a)(1)(v) of Regulation S-K. Assurance Dimensions' report on the consolidated balance sheets of the Company and its subsidiaries as of December 31, 2023 and the related consolidated statements of operations, changes in stockholders' equity, and cash flows for the year then ended and the related consolidated notes, did not contain any a
01 – Financial Statements and Exhibits
Item 9.01 – Financial Statements and Exhibits. (d) The following exhibits are filed as part of this report: Exhibit Number Description 16.1 Letter of Assurance Dimensions dated September 3, 2024 99.1 News Release dated September 3, 2024 2
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 hereunto duly authorized. NOBLE ROMAN'S, INC. Dated: September 3, 2024 By: /s/ Paul W. Mobley Paul W. Mobley Executive Chairman and Chief Financial Officer 3