Mercer Bancorp dismisses Snodgrass, hires CSH as auditor; discloses two material weaknesses

Mercer Bancorp, Inc.

Dismissed S.R. Snodgrass as independent auditor on June 17, 2025; no adverse opinions or disagreements in past two years.
Engaged Clark, Schaefer, Hackett & Co. as new auditor for fiscal year ending September 30, 2025, approved by Audit Committee.
Two reportable events: material weakness in internal controls over invoiced/unpaid expenses (Q1 FY2024 restatement) and two control weaknesses identified in FY2024 audit.
FY2024 material weaknesses included allowance for credit losses controls and accrued expenses review; management says remediated by March 31, 2025.

item 4.01item 9.01

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