Banner Corporation auditor changes from Moss Adams to Baker Tilly following merger

BANNER CORP

Moss Adams resigned as Banner's auditor effective June 9, 2025, after merging with Baker Tilly.
Audit committee appointed Baker Tilly as successor independent registered public accounting firm.
No disagreements or reportable events between Banner and Moss Adams during 2023, 2024, or through June 9, 2025.
Audit reports for years ended Dec 31, 2024 and 2023 were unqualified with no adverse opinions.
Moss Adams agreed with the statements in this filing via a letter filed as Exhibit 16.1.

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