STOCK TITAN

[8-K] NOBILITY HOMES INC Reports Material Event

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8-K

Nobility Homes, Inc. reported that its independent registered public accounting firm, Michael Gillespie & Associates, PLLC (MG&A), resigned effective October 8, 2025. MG&A had been appointed on August 19, 2025 and did not issue any reports on the company’s financial statements during the prior two fiscal years.

The company stated there were no disagreements with MG&A on accounting principles, financial statement disclosure, or audit scope or procedures during MG&A’s brief engagement that would have been referenced in an auditor’s report. A letter dated October 15, 2025 from MG&A addressing these statements was filed as Exhibit 16.1.

Nobility Homes, Inc. ha riferito che la sua società di revisione contabile indipendente e registrata, Michael Gillespie & Associates, PLLC (MG&A), si è dimessa con effetto dall'8 ottobre 2025. MG&A era stata nominata il 19 agosto 2025 e non ha emesso alcuna relazione sui bilanci della società nei due esercizi precedenti.

La società ha dichiarato che non vi sono disaccordi con MG&A in merito ai principi contabili, alle informative sui bilanci o all'ambito o alle procedure di audit durante l'incarico breve di MG&A che sarebbero stati citati in una relazione del revisore. Una lettera datata 15 ottobre 2025 inviata da MG&A riguardo queste affermazioni è stata depositata come Allegato 16.1.

Nobility Homes, Inc. informó que su firma de auditoría pública independiente y registrada, Michael Gillespie & Associates, PLLC (MG&A), renunció con efecto a partir del 8 de octubre de 2025. MG&A había sido nombrada el 19 de agosto de 2025 y no emitió ningún informe sobre los estados financieros de la empresa durante los dos ejercicios fiscales anteriores.

La compañía afirmó que no existieron desacuerdos con MG&A respecto a principios contables, divulgación de estados financieros u alcance o procedimientos de la auditoría durante el breve compromiso de MG&A que hubieran sido mencionados en un informe del auditor. Una carta con fecha del 15 de octubre de 2025 de MG&A que aborda estas afirmaciones se presentó como Anexo 16.1.

Nobility Homes, Inc.은 독립 공인회계법인인 Michael Gillespie & Associates, PLLC (MG&A)가 2025년 10월 8일부로 사임했다고 보고했습니다. MG&A는 2025년 8월 19일에 임명되었으며 지난 두 회계연도 동안 회사의 재무제표에 대해 어떤 보고도 발행하지 않았습니다.

해당 회사는 MG&A의 간략한 약정 기간 동안 회계 원칙, 재무제표 공시, 또는 감사 범위나 절차에 관해 의견 차이가 없었으며, 이는 감사인의 보고서에 언급되었을 수 있었습니다. 이러한 진술에 대해 MG&A가 2025년 10월 15일자 서한을 제출 문서 16.1로 제출했습니다.

Nobility Homes, Inc. a annoncé que son cabinet d’audit indépendant et enregistré, Michael Gillespie & Associates, PLLC (MG&A), a démissionné avec effet au 8 octobre 2025. MG&A avait été nommé le 19 août 2025 et n’a émis aucun rapport sur les états financiers de la société au cours des deux exercices fiscaux précédents.

La société a déclaré qu’il n’y avait aucun désaccord avec MG&A concernant les principes comptables, la divulgation des informations financières ou l’étendue ou les procédures d’audit durant l’engagement bref de MG&A qui aurait été mentionné dans le rapport de l’auditeur. Une lettre datée du 15 octobre 2025 de MG&A répondant à ces déclarations a été déposée en tant que Annexe 16.1.

Nobility Homes, Inc. gab bekannt, dass seine unabhängige registrierte Wirtschaftsprüfungsgesellschaft Michael Gillespie & Associates, PLLC (MG&A) mit Wirkung zum 8. Oktober 2025 zurückgetreten ist. MG&A war am 19. August 2025 bestellt worden und hat in den beiden vorangegangenen Geschäftsjahren keinen Bericht über die Finanzabschlüsse des Unternehmens erstellt.

Das Unternehmen erklärte, es habe keine Meinungsverschiedenheiten mit MG&A hinsichtlich Rechnungslegungsgrundsätze, Offenlegung der Finanzausweise oder des Prüfungsumfangs bzw. der Prüfverfahren während MG&As kurzer Mandatszeit gegeben, die in einem Bericht des Wirtschaftsprüfers hätten erwähnt werden können. Ein Brief von MG&A zu diesen Aussagen datiert auf den 15. Oktober 2025 wurde als Anlage 16.1 eingereicht.

Nobility Homes, Inc. أبلغت أن شركة التدقيق المحاسبي المستقلة والمسجلة، Michael Gillespie & Associates, PLLC (MG&A)، استقالت من منصبها اعتباراً من 8 أكتوبر 2025. وقد تم تعيين MG&A في 19 أغسطس 2025 ولم تصدر أي تقارير عن القوائم المالية للشركة خلال سنيْن ماليتيْن سابقتيْن.

وأوضحت الشركة أنه لم تكن هناك خلافات مع MG&A بشأن مبادئ المحاسبة أو الإفصاح عن البيانات المالية أو نطاق أو إجراءات التدقيق خلال فترة التعاقد القصير مع MG&A والتي كان من الممكن أن تُذكر في تقرير المدقق. وُجّه خطاب من MG&A بتاريخ 15 أكتوبر 2025 يرد على هذه التصريحات وُقّع ك المرفق 16.1.

Nobility Homes, Inc. 报告称其独立注册会计师事务所 Michael Gillespie & Associates, PLLC (MG&A) 已于 2025 年 10 月 8 日生效辞任。MG&A 于 2025 年 8 月 19 日被任命,在前两个会计年度内未就公司的财务报表出具任何报告。

公司表示,在 MG&A 的短期聘任期间,关于会计原则、财务报表披露或审计范围及程序方面不存在会在审计报告中提及的 分歧。MG&A 于 2025 年 10 月 15 日就这些声明发出的信函被作为 附件 16.1 提交。

Positive
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Insights

Auditor resigned; company discloses no disagreements.

Nobility Homes announced the resignation of MG&A as its independent auditor effective October 8, 2025. MG&A was appointed on August 19, 2025 and did not issue reports on the company’s financials for the prior two fiscal years.

The company states there were no disagreements with MG&A on accounting principles, disclosures, or audit scope during the engagement. The filing includes an Exhibit 16.1 letter from MG&A dated October 15, 2025 addressing these statements.

While auditor transitions can add administrative work, the disclosed lack of disagreements reduces concern. Any future auditor appointment details would come via subsequent disclosures.

Nobility Homes, Inc. ha riferito che la sua società di revisione contabile indipendente e registrata, Michael Gillespie & Associates, PLLC (MG&A), si è dimessa con effetto dall'8 ottobre 2025. MG&A era stata nominata il 19 agosto 2025 e non ha emesso alcuna relazione sui bilanci della società nei due esercizi precedenti.

La società ha dichiarato che non vi sono disaccordi con MG&A in merito ai principi contabili, alle informative sui bilanci o all'ambito o alle procedure di audit durante l'incarico breve di MG&A che sarebbero stati citati in una relazione del revisore. Una lettera datata 15 ottobre 2025 inviata da MG&A riguardo queste affermazioni è stata depositata come Allegato 16.1.

Nobility Homes, Inc. informó que su firma de auditoría pública independiente y registrada, Michael Gillespie & Associates, PLLC (MG&A), renunció con efecto a partir del 8 de octubre de 2025. MG&A había sido nombrada el 19 de agosto de 2025 y no emitió ningún informe sobre los estados financieros de la empresa durante los dos ejercicios fiscales anteriores.

La compañía afirmó que no existieron desacuerdos con MG&A respecto a principios contables, divulgación de estados financieros u alcance o procedimientos de la auditoría durante el breve compromiso de MG&A que hubieran sido mencionados en un informe del auditor. Una carta con fecha del 15 de octubre de 2025 de MG&A que aborda estas afirmaciones se presentó como Anexo 16.1.

Nobility Homes, Inc.은 독립 공인회계법인인 Michael Gillespie & Associates, PLLC (MG&A)가 2025년 10월 8일부로 사임했다고 보고했습니다. MG&A는 2025년 8월 19일에 임명되었으며 지난 두 회계연도 동안 회사의 재무제표에 대해 어떤 보고도 발행하지 않았습니다.

해당 회사는 MG&A의 간략한 약정 기간 동안 회계 원칙, 재무제표 공시, 또는 감사 범위나 절차에 관해 의견 차이가 없었으며, 이는 감사인의 보고서에 언급되었을 수 있었습니다. 이러한 진술에 대해 MG&A가 2025년 10월 15일자 서한을 제출 문서 16.1로 제출했습니다.

Nobility Homes, Inc. a annoncé que son cabinet d’audit indépendant et enregistré, Michael Gillespie & Associates, PLLC (MG&A), a démissionné avec effet au 8 octobre 2025. MG&A avait été nommé le 19 août 2025 et n’a émis aucun rapport sur les états financiers de la société au cours des deux exercices fiscaux précédents.

La société a déclaré qu’il n’y avait aucun désaccord avec MG&A concernant les principes comptables, la divulgation des informations financières ou l’étendue ou les procédures d’audit durant l’engagement bref de MG&A qui aurait été mentionné dans le rapport de l’auditeur. Une lettre datée du 15 octobre 2025 de MG&A répondant à ces déclarations a été déposée en tant que Annexe 16.1.

Nobility Homes, Inc. gab bekannt, dass seine unabhängige registrierte Wirtschaftsprüfungsgesellschaft Michael Gillespie & Associates, PLLC (MG&A) mit Wirkung zum 8. Oktober 2025 zurückgetreten ist. MG&A war am 19. August 2025 bestellt worden und hat in den beiden vorangegangenen Geschäftsjahren keinen Bericht über die Finanzabschlüsse des Unternehmens erstellt.

Das Unternehmen erklärte, es habe keine Meinungsverschiedenheiten mit MG&A hinsichtlich Rechnungslegungsgrundsätze, Offenlegung der Finanzausweise oder des Prüfungsumfangs bzw. der Prüfverfahren während MG&As kurzer Mandatszeit gegeben, die in einem Bericht des Wirtschaftsprüfers hätten erwähnt werden können. Ein Brief von MG&A zu diesen Aussagen datiert auf den 15. Oktober 2025 wurde als Anlage 16.1 eingereicht.

NOBILITY HOMES INC Common Stock NOBH false 0000072205 0000072205 2025-10-08 2025-10-08
 
 

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): October 8, 2025

 

 

NOBILITY HOMES, INC.

(Exact name of registrant as specified in its charter)

 

 

 

Florida   000-06506   59-1166102

(State or other jurisdiction

of incorporation)

 

(Commission

File No.)

 

(IRS Employer

Identification No.)

 

3741 S W 7th Street  
Ocala, Florida   34474
(Address of principal executive offices)   (Zip Code)

Registrant’s telephone number including area code: (352) 732-5157

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: None

 

Title of each class

 

Trading

Symbol(s)

 

Name of each exchange

on which registered

N/A   N/A   N/A

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)

On October 8, 2025, the Audit Committee of the Board of Directors of Nobility Homes, Inc. (the “Company”) was advised by Michael Gillespie & Associates, PLLC (“MG&A”), its independent certified public accounting firm, that it was resigning effective immediately.

MG&A did not provide any reports on the Company’s financial statements during the prior two fiscal years. During the period from the date of their appointment on August 19, 2025 through October 8, 2025, there were no disagreements with MG&A on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of MG&A would have caused it to make reference to such disagreement in its reports.

The Company provided MG&A with a copy of this Current Report on Form 8-K prior to its filing with the Securities and Exchange Commission and requested that Baker Tilly furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with above statements and, if it does not agree, the respects in which it does not agree. A copy of the letter, dated October 15, 2025, is filed as Exhibit 16.1 to this Current Report on Form 8-K.

 

ITEM 9.01

Financial Statements and Exhibits

 

  (d)

Exhibits:

 

Exhibit 16.1    Letter from Michael Gillespie & Associates, PLLC to the Securities and Exchange Commission.
Exhibit 104    Cover Page Interactive Data File (embedded within the 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.

 

    NOBILITY HOMES, INC.
October 17, 2025     By:  

/s/ Lynn J. Cramer, Jr.

    Lynn J. Cramer, Jr., Treasurer
    and Principal Accounting Officer

FAQ

What did Nobility Homes (NOBH) announce about its auditor?

The company reported that Michael Gillespie & Associates, PLLC resigned as its independent auditor effective October 8, 2025.

Were there any disagreements between NOBH and MG&A?

The company stated there were no disagreements on accounting principles, disclosures, or audit scope during MG&A’s engagement.

When was MG&A appointed as Nobility Homes’ auditor?

MG&A was appointed on August 19, 2025.

Did MG&A issue reports on NOBH’s financial statements?

MG&A did not provide any reports on the company’s financial statements during the prior two fiscal years.

What exhibits accompanied the disclosure?

A letter from MG&A dated October 15, 2025 was filed as Exhibit 16.1.
Nobility Homes

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