Business Context and Reporting Period
This Form 8-K is a current report filed by RAVE RESTAURANT GROUP, INC. on February 10, 2026. The filing discloses a change in the company's independent registered public accounting firm, effective as of the report date.
Key Financial Metrics
The filing text does not provide a clear value for revenue, profit, cash flow, margins, debt, or liquidity. This report focuses exclusively on corporate governance regarding the audit firm and does not contain financial performance data.
Material Changes
- Dismissal of Auditor: The Company dismissed Whitley Penn LLP as its independent registered public accounting firm effective February 10, 2026.
- Appointment of New Auditor: The Company engaged Bodwell Vasek Wells DeSimone, LLP (BVWD) as the new independent registered public accounting firm effective February 10, 2026.
- Audit History: Whitley Penn's reports for the fiscal years ended June 29, 2025, and June 30, 2024, did not contain adverse opinions, disclaimers, or qualifications.
- No Disagreements: The Company reported no disagreements with Whitley Penn regarding accounting principles, practices, or audit scope during the two most recent fiscal years or the subsequent interim period.
Guidance, Outlook, and Risks
The filing does not contain financial guidance, outlook, or management commentary on future performance. The primary risk disclosed is the transition of the external audit function. The Company confirmed that no "reportable events" occurred under Regulation S-K Item 304(a)(1)(v) during the relevant periods with either the outgoing or incoming firm.
Investor Verification Checklist
- Verify the reasons for the change in auditors by reviewing the letter from Whitley Penn LLP attached as Exhibit 16.1.
- Confirm the engagement terms and scope of the new auditor, BVWD, in future filings.
- Monitor upcoming 10-K or 10-Q filings for any restatements or adjustments resulting from the audit transition.
- Review the Audit Committee's minutes (if available) for the rationale behind the dismissal and appointment.