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Auditor switch at Bridgford Foods (NASDAQ: BRID) explained

Filing Impact
(Moderate)
Filing Sentiment
(Neutral)
Form Type
8-K

Rhea-AI Filing Summary

Bridgford Foods Corporation has changed its independent auditor. On April 13, 2026, the Audit Committee and Board dismissed Baker Tilly US, LLP as the company’s independent registered public accounting firm and appointed Withum Smith+Brown, PC for the fiscal year beginning November 1, 2025 and ending October 30, 2026.

The company states that Baker Tilly’s reports on the financial statements for the years ended October 31, 2025 and November 1, 2024 contained no adverse or disclaimed opinions and were not qualified or modified. Bridgford reports no disagreements with Baker Tilly and no reportable events during those periods. A confirming letter from Baker Tilly is filed as an exhibit.

Positive

  • None.

Negative

  • None.

Insights

Bridgford replaces its auditor with no reported disputes or issues.

Bridgford Foods is transitioning its independent registered public accounting firm from Baker Tilly US, LLP to Withum Smith+Brown, PC for the fiscal year starting November 1, 2025. The change was approved by both the Audit Committee and the Board.

The company notes that Baker Tilly’s opinions on the years ended October 31, 2025 and November 1, 2024 were clean, with no adverse or qualified opinions, and it reports no disagreements or reportable events. That language signals a routine change rather than one driven by disclosed accounting disputes.

The letter from Baker Tilly filed as Exhibit 16.1 will confirm whether it agrees with the company’s description of the relationship. Subsequent annual and quarterly reports audited by Withum Smith+Brown will reflect how smoothly this transition proceeds from a financial reporting standpoint.

Item 4.01 Changes in Registrant's Certifying Accountant Governance
The company changed its independent auditing firm, which may involve disagreements on accounting matters.
Item 9.01 Financial Statements and Exhibits Exhibits
Financial statements, pro forma financial information, and exhibit attachments filed with this report.
Former audit periods Years ended October 31, 2025 and November 1, 2024 Periods audited by Baker Tilly with clean opinions
New audit engagement period Fiscal year Nov 1, 2025 – Oct 30, 2026 Period to be audited by Withum Smith+Brown
Change decision date April 13, 2026 Date Audit Committee dismissed Baker Tilly and appointed Withum Smith+Brown
Exhibit 16.1 Baker Tilly letter dated April 13, 2026 Confirms agreement with company’s statements about the change
independent registered public accounting firm financial
"dismissed Baker Tilly US, LLP (“Baker Tilly”) as the Company’s independent registered public accounting firm"
An independent registered public accounting firm is an outside accounting company officially registered with the government regulator to examine and report on a public company's financial records and controls. Investors treat its reports like an impartial inspector’s certificate — they add credibility to financial statements, help spot errors or misleading claims, and reduce the risk that shareholders are relying on unchecked or biased numbers.
Audit Committee financial
"On April 13, 2026, the Audit Committee of the Board of Directors of Bridgford Foods"
A company's audit committee is a small group of board members who act like independent inspectors for the firm's finances, overseeing how financial reports are prepared, monitoring internal controls, and managing the relationship with external auditors. Investors care because a strong audit committee reduces the risk of accounting errors, fraud, or misleading statements, making financial statements more trustworthy and helping protect shareholder value.
reportable events regulatory
"there have been no “reportable events” (as defined in Item 304(a)(1)(v) of Regulation S-K)"
Item 304(a)(1)(v) of Regulation S-K regulatory
"no “reportable events” (as defined in Item 304(a)(1)(v) of Regulation S-K)"
false 0000014177 0000014177 2026-04-13 2026-04-13 iso4217:USD xbrli:shares iso4217:USD xbrli:shares

 

 

 

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

 

FORM 8-K

 

CURRENT REPORT

 

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

 

Date of Report (Date of earliest event reported)

 

April 13, 2026

 

BRIDGFORD FOODS CORPORATION

(Exact name of registrant as specified in its charter)

 

California   000-02396   95-1778176

(State or other jurisdiction

of incorporation)

 

(Commission

File Number)

 

(IRS Employer

Identification No.)

 

1707 S. Good-Latimer Expressway, Dallas, TX   75226
(Address of principal executive offices)   (Zip Code)

 

Registrant’s telephone number, including area code: (214) 428-1535

 

Not applicable

(Former name or former address, if changed since last report.)

 

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

 

Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
   
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
   
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
   
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

 

Securities registered pursuant to Section 12(b) of the Act:

 

Title of Each Class   Trading Symbol(s)   Name of Each Exchange on which Registered
Common Stock   BRID   Nasdaq Global Market

 

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter). Emerging growth company

 

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

 

 

 

 

 

 

Item 4.01. – Changes in Registrant’s Certifying Accountant.

 

(a) Previous independent registered public accounting firm.

 

On April 13, 2026, the Audit Committee of the Board of Directors of Bridgford Foods Corporation (the “Company”) dismissed Baker Tilly US, LLP (“Baker Tilly”) as the Company’s independent registered public accounting firm. The decision to change principal accountants was approved by the Audit Committee and the Board of Directors of the Company.

 

The reports of Baker Tilly on the consolidated financial statements of Bridgford Foods Corporation for the years ended October 31, 2025 and November 1, 2024, did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principle.

 

During the years ended October 31, 2025 and November 1, 2024, and through the subsequent interim period ended April 13, 2026, there were no disagreements with Baker Tilly 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 Baker Tilly, would have caused it to make reference thereto in its reports on the financial statements for such years.

 

During the years ended October 31, 2025 and November 1, 2024, and through the subsequent interim period ended April 13, 2026, there have been no “reportable events” (as defined in Item 304(a)(1)(v) of Regulation S-K).

 

A letter from Baker Tilly addressed to the Securities and Exchange Commission stating whether it agrees with the statements made herein is attached as Exhibit 16.1 hereto.

 

(b) New independent registered public accounting firm.

 

On April 13, 2026, the Audit Committee of the Board of Directors of the Company appointed Withum Smith+Brown, PC as its new independent registered public accounting firm as of April 13, 2026 for the fiscal year beginning November 1, 2025 and ending October 30, 2026.

 

During the Company’s two most recent fiscal years ended October 31, 2025 and November 1, 2024, and through the subsequent interim period ended April 13, 2026, neither the Company nor anyone on its behalf consulted Withum Smith+Brown, PC regarding any of the matters or events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K.

 

 

 

 

Item 9.01. - Financial Statements and Exhibits.

 

  (d) Exhibits.
     
    The following exhibit is filed with this Form 8-K:

 

Exhibit Number   Description
     
16.1   Letter of Baker Tilly US, LLP to the Securities and Exchange Commission dated April 13, 2026.
104   Cover Page Interactive Data File (embedded within Inline XBRL document)

 

 

 

 

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.

 

  BRIDGFORD FOODS CORPORATION
     
April 13, 2026 By: /s/ Cindy Matthews-Morales
    Cindy Matthews-Morales
    Principal Financial Officer

 

 

FAQ

What auditor change did Bridgford Foods (BRID) announce on April 13, 2026?

Bridgford Foods replaced Baker Tilly US, LLP as its independent registered public accounting firm with Withum Smith+Brown, PC. The new firm will audit the fiscal year beginning November 1, 2025 and ending October 30, 2026, following approval by the Audit Committee and Board.

Did Baker Tilly issue any adverse opinions on Bridgford Foods (BRID) financials?

No. Baker Tilly’s reports on Bridgford Foods’ consolidated financial statements for the years ended October 31, 2025 and November 1, 2024 contained no adverse opinions, disclaimers, or qualifications. The company states the reports were not modified for uncertainty, audit scope, or accounting principles.

Were there any disagreements between Bridgford Foods (BRID) and Baker Tilly?

The company reports no disagreements with Baker Tilly during the years ended October 31, 2025 and November 1, 2024, and through April 13, 2026. This covers accounting principles, financial statement disclosure, and auditing scope or procedures that might have required reference in Baker Tilly’s audit reports.

What are reportable events, and did Bridgford Foods (BRID) disclose any?

Reportable events are specific issues defined in Item 304(a)(1)(v) of Regulation S-K, such as internal control problems. Bridgford Foods states that no such reportable events occurred during the covered fiscal years or the interim period through April 13, 2026 with Baker Tilly.

Did Bridgford Foods (BRID) previously consult Withum Smith+Brown before the appointment?

No. Bridgford Foods states that neither the company nor anyone acting on its behalf consulted Withum Smith+Brown, PC on matters described in Item 304(a)(2)(i) or (ii) of Regulation S-K during its two most recent fiscal years or the interim period before April 13, 2026.

What exhibits accompany Bridgford Foods (BRID) auditor change disclosure?

The filing includes Exhibit 16.1, a letter from Baker Tilly US, LLP addressed to the Securities and Exchange Commission, and Exhibit 104, the cover page interactive data file embedded in Inline XBRL. The Baker Tilly letter indicates whether it agrees with Bridgford’s statements.

Filing Exhibits & Attachments

4 documents