{"schema_version":"secwatch.filing_event.v1","accession":"0000943374-24-000093","form_type":"8-K","ticker":"FSEA","cik":"0001943802","company_name":"First Seacoast Bancorp, Inc.","filed_at":"2024-03-05T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.352490+00:00","generated_at":"2026-06-05T04:14:39.257682+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.45,"calibrated_materiality_score":0.45,"confidence":"high","headline":"First Seacoast Bancorp replaces auditor Wolf & Company after BNN exits SEC banking audit practice","bullets":["BNN declined re-appointment for FY2024 due to exit from SEC-registered bank audit practice.","Audit Committee engaged Wolf & Company, P.C. as independent auditor for FY ending Dec 31, 2024.","No prior consultations with Wolf on accounting principles or audit issues before engagement.","No disagreements or reportable events between Company and BNN in past two fiscal years."],"urls":{"canonical":"https://secwatch.observer/filing/0000943374-24-000093","json":"https://secwatch.observer/filing/0000943374-24-000093.json","markdown":"https://secwatch.observer/filing/0000943374-24-000093.md","text":"https://secwatch.observer/filing/0000943374-24-000093.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1943802/000094337424000093/0000943374-24-000093-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1943802/000094337424000093/form8k_030124.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-05T04:14:39.257682+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"}