---
schema_version: "secwatch.filing_event.v1"
accession: "0000943374-25-000289"
form_type: "8-K"
ticker: "MSBB"
cik: "0001967306"
company_name: "Mercer Bancorp, Inc."
filed_at: "2025-06-20T23:59:59+00:00"
generated_at: "2026-05-19T02:00:42.718145+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

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

## Summary
- 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.

## SEC filing metadata
- accession: 0000943374-25-000289
- form_type: 8-K
- ticker: MSBB
- cik: 0001967306
- company_name: Mercer Bancorp, Inc.
- filed_at: 2025-06-20T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1967306/000094337425000289/0000943374-25-000289-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1967306/000094337425000289/form8k_061725.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000943374-25-000289
- JSON: https://secwatch.observer/filing/0000943374-25-000289.json
- Plain text: https://secwatch.observer/filing/0000943374-25-000289.txt

## Key facts
- Auditor Changes
  Mercer Bancorp, Inc. dismissed S.R. Snodgrass, P.C. as its auditor.
  - Action: dismissal
  - Auditor: S.R. Snodgrass, P.C.
  source text: On June 17, 2025, the Audit Committee of the Board of Directors of Mercer Bancorp, Inc. (the “Company”) resolved to dismiss S.R. Snodgrass, P.C. (“Snodgrass”) as the Company’s independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1967306/000094337425000289/0000943374-25-000289-index.htm
- Auditor Changes
  Mercer Bancorp, Inc. engaged Clark, Schaefer, Hackett & Co. as its auditor.
  - Action: engagement
  - Auditor: Clark, Schaefer, Hackett & Co.
  source text: On June 17, 2025 (the “Engagement Date”), the Company engaged Clark, Schaefer, Hackett & Co. (“CSH”) to serve as the Company's independent registered public accounting firm for the fiscal year ending September 30, 2025.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1967306/000094337425000289/0000943374-25-000289-index.htm

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