Nobility Homes (NOBH) auditor resigns; no disagreements disclosed

Nobility Homes, Inc. reported that its independent registered public accounting firm, Michael Gillespie & Associates, PLLC (MG&A), resigned effective October 8, 2025.

Rhea-AI Filing Summary

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.

Insights

Audit & Governance Analyst

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.

8-K Event Classification

2 items: 4.01, 9.01

2 items

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, or exhibit attachments filed with this report.

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.

AI-generated analysis. How Rhea-AI works. Not financial advice.

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Accepted by SEC EDGAR 10/17/2025 - 04:30 PM Learn about SEC filing dates

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