On August20, 2018,the Audit Committee of the Board of Directors of Nobility Homes, Inc. (the Company) dismissed WithumSmith+Brown, PC as the Companys independent certified public accounting firm effective immediately.
The audit reports of WithumSmith+Brown, PC on the Companys consolidated financial statements as of and for the years ended November4, 2017 and November5, 2016 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. In connection with the audits of the Companys consolidated financial statements for each of the fiscal years ended November4, 2017 and November5, 2016 and through the date of this Current Report on Form
there were: (1)no disagreements be tween the Company and WithumSmith+Brown, PC on any matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of WithumSmith+Brown, PC, would have caused WithumSmith+Brown, PC to make reference to the subject matter of the disagreement in their reports on the Companys financial statements for such years, and (2)no reportable events within the meaning set forth in Item 304(a)(1)(v) of Regulation
The Company has provided WithumSmith+Brown, PC a copy of the disclosures in this Form
and has requested that WithumSmith+Brown, PC furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not WithumSmith+Brown, PC agrees with the Companys statements in this Item 4.01(a). A copy of the letter furnished by WithumSmith+Brown, PC in response to that request is filed as Exhibit 16.1 to this report.
On August20, 2018, the Audit Committee of the Board of Directors of the Company engaged the independent accounting firm of Daszkal Bolton LLP to serve as its independent certified public accounting firm effective immediately. During the two most recent fiscal years and through the date of this Current Report on Form
neither the Company nor anyone on its behalf consulted with Daszkal Bolton LLP regarding any of the following:
The application of accounting principles to a specific transaction, either completed or proposed;
The type of audit opinion that might be rendered on the Companys financial statements, and none of the following was provided to the Company: (a)a written report, or (b)oral advice that Daszkal Bolton LLP concluded was an important factor considered by the Company in reaching a decision as to an accounting, auditing or financial reporting issue; or
Any matter that was subject of a disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation
or a reportable event, as that term is defined in Item 304(a)(1)(v) of Regulation
Financial Statements and Exhibits.
Letter dated August23, 2018, from WithumSmith+Brown, PC to the Securities and Exchange Commission.
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.
/s/ Lynn J. Cramer, Jr.
Lynn J. Cramer, Jr., Treasurer
and Principal Accounting Officer
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Other recent filings from the company include the following:
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