{"schema_version":"secwatch.filing_event.v1","accession":"0000811589-25-000010","form_type":"8-K","ticker":"FBNC","cik":"0000811589","company_name":"FIRST BANCORP /NC/","filed_at":"2025-03-10T23:59:59+00:00","discovered_at":"2026-05-14T18:03:06.405528+00:00","generated_at":"2026-05-25T02:28:07.655997+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"First Bancorp replaces auditor BDO with Crowe LLP effective March 6, 2025","bullets":["Audit Committee engaged Crowe LLP for FY ending Dec 31, 2025; BDO USA dismissed same day.","No disagreements or adverse opinions between company and BDO for 2023 or 2024.","Material weakness in IT user access controls (disclosed in 2023 10-K) was fully remediated by June 30, 2024.","No prior consultations with Crowe regarding accounting principles or audit opinions.","BDO USA provided letter agreeing with above statements, filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0000811589-25-000010","json":"https://secwatch.observer/filing/0000811589-25-000010.json","markdown":"https://secwatch.observer/filing/0000811589-25-000010.md","text":"https://secwatch.observer/filing/0000811589-25-000010.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/811589/000081158925000010/0000811589-25-000010-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/811589/000081158925000010/fbnc-20250310.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-25T02:28:07.655997+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}