{"schema_version":"secwatch.filing_event.v1","accession":"0000927089-26-000011","form_type":"8-K","ticker":"MGNO","cik":"0002033615","company_name":"Magnolia Bancorp, Inc.","filed_at":"2026-01-28T23:59:59+00:00","discovered_at":"2026-05-14T18:02:37.065089+00:00","generated_at":"2026-05-16T07:10:04.743172+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.45,"calibrated_materiality_score":0.45,"confidence":"high","headline":"Magnolia Bancorp replaces EisnerAmper with Mauldin & Jenkins as auditor for 2026","bullets":["On Jan 22, 2026, company notified EisnerAmper LLP it would not be re-hired for 2026; EisnerAmper will complete the 2025 audit.","Audit Committee approved the change; no disagreements with EisnerAmper on accounting principles or audit scope.","Material weaknesses in internal control over financial reporting were previously disclosed in the 2024 Form 10-K.","New auditor Mauldin & Jenkins, LLC selected for 2026, subject to client acceptance and engagement letter."],"urls":{"canonical":"https://secwatch.observer/filing/0000927089-26-000011","json":"https://secwatch.observer/filing/0000927089-26-000011.json","markdown":"https://secwatch.observer/filing/0000927089-26-000011.md","text":"https://secwatch.observer/filing/0000927089-26-000011.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2033615/000092708926000011/0000927089-26-000011-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2033615/000092708926000011/mban20260123_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T07:10:04.743172+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":[{"claim_id":"1ac9d098531f0c78fac401b4a71af2b7bcc72c3d","claim":"Magnolia Bancorp, Inc. engaged Mauldin & Jenkins, LLC as its auditor.","evidence_excerpt":"On January 22, 2026, the Company notified Mauldin & Jenkins, LLC that it had been selected to serve as the Company's independent registered public accounting firm for the year ending December 31, 2026.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/2033615/000092708926000011/0000927089-26-000011-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001288469-26-000045","ticker":"MXL","company_name":"MAXLINEAR, INC","filed_at":"2026-06-01T20:35:55+00:00","headline":"MaxLinear dismisses Grant Thornton, appoints KPMG as auditor for FY2026","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001288469-26-000045","json":"https://secwatch.observer/filing/0001288469-26-000045.json","markdown":"https://secwatch.observer/filing/0001288469-26-000045.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/0001288469-26-000045-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/mxl-20260528.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On January 22, 2026, the Company notified Mauldin & Jenkins, LLC that it had been selected to serve as the Company's independent registered public accounting firm for the year ending December 31, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2033615/000092708926000011/0000927089-26-000011-index.htm","comparable_excerpt":"On May 28, 2026 (the “Effective Date”), MaxLinear, Inc. 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