{"schema_version":"secwatch.filing_event.v1","accession":"0000939057-25-000151","form_type":"8-K","ticker":"FSBW","cik":"0001530249","company_name":"FS Bancorp, Inc.","filed_at":"2025-06-04T23:59:59+00:00","discovered_at":"2026-05-14T18:02:48.640854+00:00","generated_at":"2026-05-19T23:51:39.991129+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.1,"calibrated_materiality_score":0.1,"confidence":"high","headline":"FS Bancorp auditor changes from Moss Adams to Baker Tilly after merger","bullets":["Moss Adams merged with Baker Tilly US, LLP effective June 3, 2025; Baker Tilly appointed as successor auditor.","Audit reports for 2024 and 2023 had no adverse opinion, disclaimer, or qualification.","No disagreements or reportable events with Moss Adams during 2024, 2023, or subsequent interim period."],"urls":{"canonical":"https://secwatch.observer/filing/0000939057-25-000151","json":"https://secwatch.observer/filing/0000939057-25-000151.json","markdown":"https://secwatch.observer/filing/0000939057-25-000151.md","text":"https://secwatch.observer/filing/0000939057-25-000151.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1530249/000093905725000151/0000939057-25-000151-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1530249/000093905725000151/fsbanc8k6325.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-19T23:51:39.991129+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":"12df0a15c959390223bb35754578015910271d4b","claim":"Moss Adams LLP resigned as auditor of FS Bancorp, Inc..","evidence_excerpt":"Inc., (the \"Company\") was notified that Moss Adams LLP (\"Moss Adams\"), the Company's independent registered public accounting firm, merged with Baker Tilly US, LLP effective on June 3, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1530249/000093905725000151/0000939057-25-000151-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Moss Adams LLP"}],"fact_type":"auditor_change"},{"claim_id":"996524f29fcad613ccfee68ad372f7b56a5e0d87","claim":"FS Bancorp, Inc. engaged Baker Tilly US, LLP as its auditor.","evidence_excerpt":"the Audit Committee of the Company’s Board of Directors approved the appointment of Baker Tilly, as the successor to Moss Adams, as the Company’s independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1530249/000093905725000151/0000939057-25-000151-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Baker Tilly US, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}