{"filing":{"accession_number":"0001213900-26-068249","cik":"0001616262","ticker":"RMCF","company_name":"Rocky Mountain Chocolate Factory, Inc.","form":"8-K","filing_date":"2026-06-12","report_date":null,"primary_document":"ea0294502-8k_rocky.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1616262/000121390026068249/ea0294502-8k_rocky.htm"},"events":[{"id":10805,"run_id":9480,"accession_number":"0001213900-26-068249","anchor_item_number":"4.01","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.95,"summary":"The filing discloses the dismissal of CohnReznick LLP as the Company's independent registered public accounting firm effective June 8, 2026, and the concurrent engagement of Rosenberg Rich Baker Berman, P.A. as the new auditor. This is a classic auditor change under Item 4.01. While the prior auditor's reports contained an explanatory paragraph regarding substantial doubt about going concern, the disclosure explicitly states there were no disagreements or reportable events, and the new auditor was not consulted on accounting matters prior to engagement. The change itself is material to investors as it affects the registrant's audit relationship.","company_name":"Rocky Mountain Chocolate Factory, Inc.","ticker":"RMCF","filing_date":"2026-06-12","form":"8-K","submitted_at":null,"items":[{"id":7210,"accession_number":"0001213900-26-068249","item_number":"4.01","item_title":"Changes in Registrant’s Certifying Accountant.","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"The filing discloses the dismissal of CohnReznick LLP as the Company's independent registered public accounting firm effective June 8, 2026, and the concurrent engagement of Rosenberg Rich Baker Berman, P.A. as the new auditor. This is a classic auditor change under Item 4.01. While the prior auditor's reports contained an explanatory paragraph regarding substantial doubt about going concern, the disclosure explicitly states there were no disagreements or reportable events, and the new auditor was not consulted on accounting matters prior to engagement. The change itself is material to investors as it affects the registrant's audit relationship.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-13T02:18:51.566085+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":7210,"accession_number":"0001213900-26-068249","item_number":"4.01","item_title":"Changes in Registrant’s Certifying Accountant.","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"The filing discloses the dismissal of CohnReznick LLP as the Company's independent registered public accounting firm effective June 8, 2026, and the concurrent engagement of Rosenberg Rich Baker Berman, P.A. as the new auditor. This is a classic auditor change under Item 4.01. While the prior auditor's reports contained an explanatory paragraph regarding substantial doubt about going concern, the disclosure explicitly states there were no disagreements or reportable events, and the new auditor was not consulted on accounting matters prior to engagement. The change itself is material to investors as it affects the registrant's audit relationship.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-13T02:18:51.566085+00:00","company_name":"Rocky Mountain Chocolate Factory, Inc.","ticker":"RMCF","filing_date":"2026-06-12"}]}
