{"schema_version":"secwatch.filing_event.v1","accession":"0000943374-24-000002","form_type":"8-K","ticker":"FSEA","cik":"0001943802","company_name":"First Seacoast Bancorp, Inc.","filed_at":"2024-01-17T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.352039+00:00","generated_at":"2026-06-06T22:46:58.674190+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 Seacoast Bancorp's auditor BNN declines reappointment for 2024 due to exit from SEC bank audit practice","bullets":["BNN notified company on Jan 16, 2024 will not stand for re-appointment as auditor for FY2024.","Reason: BNN's decision to exit its audit practice for SEC-registered banking institutions.","BNN will complete FY2023 audit; remain available for 2024 quarterly reviews until new auditor engaged.","No disagreements or reportable events between company and BNN in past two fiscal years.","Company is seeking a new independent registered public accounting firm."],"urls":{"canonical":"https://secwatch.observer/filing/0000943374-24-000002","json":"https://secwatch.observer/filing/0000943374-24-000002.json","markdown":"https://secwatch.observer/filing/0000943374-24-000002.md","text":"https://secwatch.observer/filing/0000943374-24-000002.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1943802/000094337424000002/0000943374-24-000002-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1943802/000094337424000002/form8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T22:46:58.674190+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"}