SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
CURRENT REPORT
Pursuant to Section 13 or 15(d) of
The Securities Exchange Act of 1934
Date of Report: July 31, 2003
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Date of earliest event reported: July 15, 2003
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NOBILITY HOMES, INC.
(Exact name of registrant as specified in its charter)
Florida 000-06506 59-1166102
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(State or other jurisdiction (Commission (IRS Employer
of incorporation) File No.) Identification No.)
3741 S W 7th Street 34478
Ocala, Florida -----
(Address of principal executive offices) (Zip Code)
Registrant's telephone number including area code: (352) 732-5157
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Not Applicable
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(Former name or former address, if changed since last report)
ITEM 4. Changes In Registrant's Certifying Accountant
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As previously reported, on July 15, 2003, Nobility Homes, Inc. ("Nobility"),
dismissed its auditors, PricewaterhouseCoopers LLP ("PWC"), and appointed Tedder
James Worden & Associates, P.A. ("TJW") as its new independent auditors,
effective July 15, 2003. This change was approved by the Audit Committee of
Nobility's Board of Directors.
During Nobility's two most recent fiscal years ended November 2, 2002 and
November 3, 2001, and the subsequent interim period through July 15, 2003, there
were no disagreements between Nobility and PWC on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure, which disagreements, if not resolved to PWC's satisfaction, would
have caused PWC to make reference to the subject matter of the disagreement in
the connection with its reports on the Nobility financial statements for such
years.
None of the reportable events described under Item 304(a)(1)(v) of Regulation
S-K occurred within the two most recent fiscal years of Nobility ended November
2, 2002 and November 3, 2001 or within the subsequent interim period through
July 15, 2003.
The audit reports of PWC on the financial statements of Nobility as of and for
the fiscal years ended November 2, 2002 and November 3, 2001 did not contain any
adverse opinion or disclaimer of opinion, nor were they qualified or modified as
to uncertainty, audit scope or accounting principles.
During the two most recent fiscal years of Nobility ended November 2, 2002 and
November 3, 2001 or within the subsequent interim period through July 15, 2003,
Nobility did not consult with TJW on (i) the application of accounting
principles to a specified transaction, either completed or proposed, or the type
of audit opinion that may be rendered on Nobility's financial statements, and
neither a written report nor oral advice was provided to Nobility that TJW
concluded was an important factor considered by Nobility in reaching a decision
as to any accounting, auditing or financial reporting issue; or (ii) the subject
of any disagreement, as defined in Item 304(a)(1)(iv) of Regulation S-K and the
related instructions, or reportable event.
A letter from PWC is attached hereto as Exhibit 16.
ITEM 7. Financial Statements and Exhibits
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(c) Exhibits
16 Letter of PricewaterhouseCoopers LLP regarding change in certifying
accountant
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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.
July 31, 2003 By: /s/ Lynn J. Cramer, Jr.
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Lynn J. Cramer, Jr., Treasurer
and Principal Accounting Officer
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