---
schema_version: "secwatch.filing_event.v1"
accession: "0000943374-23-000420"
form_type: "8-K"
ticker: null
cik: "0001341318"
company_name: "LAKE SHORE BANCORP, INC."
filed_at: "2023-10-23T23:59:59+00:00"
generated_at: "2026-06-09T16:23:44.130156+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.3
calibrated_materiality_score: 0.3
confidence: "high"
source: SEC EDGAR
---

# Lake Shore Bancorp dismisses Baker Tilly as auditor, engages Yount Hyde & Barbour

## Summary
- Dismissal of Baker Tilly effective upon completion of FY 2023 audit; no adverse opinions or disagreements in prior two fiscal years.
- Engagement of Yount, Hyde & Barbour as independent auditor for FY 2024, approved by Audit Committee on October 17, 2023.
- No reportable events or consultations with YHB during the interim period from Jan 1 to Oct 17, 2023.

## SEC filing metadata
- accession: 0000943374-23-000420
- form_type: 8-K
- cik: 0001341318
- company_name: LAKE SHORE BANCORP, INC.
- filed_at: 2023-10-23T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.3
- calibrated_materiality_score: 0.3
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1341318/000094337423000420/0000943374-23-000420-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1341318/000094337423000420/form8k_101723.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000943374-23-000420
- JSON: https://secwatch.observer/filing/0000943374-23-000420.json
- Plain text: https://secwatch.observer/filing/0000943374-23-000420.txt

## Key facts
- Auditor Changes
  LAKE SHORE BANCORP, INC. dismissed Baker Tilly US, LLP as its auditor.
  - Action: dismissal
  - Auditor: Baker Tilly US, LLP
  source text: On October 17, 2023, Lake Shore Bancorp, Inc. (the “Company”) dismissed Baker Tilly US, LLP (“Baker Tilly”) as the Company's independent registered public accounting firm effective as of the date Baker Tilly completes its audit of the Company’s consolidated financial statements for the fiscal year ended December 31, 2023.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1341318/000094337423000420/0000943374-23-000420-index.htm
- Auditor Changes
  LAKE SHORE BANCORP, INC. engaged Yount, Hyde & Barbour, P.C. as its auditor.
  - Action: engagement
  - Auditor: Yount, Hyde & Barbour, P.C.
  source text: On October 17, 2023, the Company engaged Yount, Hyde & Barbour, P.C. (“YHB”) as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2024.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1341318/000094337423000420/0000943374-23-000420-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.