---
schema_version: "secwatch.filing_event.v1"
accession: "0000946673-25-000038"
form_type: "8-K"
ticker: "BANR"
cik: "0000946673"
company_name: "BANNER CORP"
filed_at: "2025-06-10T23:59:59+00:00"
generated_at: "2026-05-19T16:38:25.695095+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.25
calibrated_materiality_score: 0.25
confidence: "high"
source: SEC EDGAR
---

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

## Summary
- 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.

## SEC filing metadata
- accession: 0000946673-25-000038
- form_type: 8-K
- ticker: BANR
- cik: 0000946673
- company_name: BANNER CORP
- filed_at: 2025-06-10T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.25
- calibrated_materiality_score: 0.25
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/946673/000094667325000038/0000946673-25-000038-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/946673/000094667325000038/banr-20250609.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000946673-25-000038
- JSON: https://secwatch.observer/filing/0000946673-25-000038.json
- Plain text: https://secwatch.observer/filing/0000946673-25-000038.txt

## Key facts
- Auditor Changes
  Moss Adams LLP resigned as auditor of BANNER CORP.
  - Action: resignation
  - Auditor: Moss Adams LLP
  - Successor: Baker Tilly US, LLP
  source text: Moss Adams has resigned as the auditors of the Company and the Audit Committee of the Company's Board of Directors approved the appointment of Baker Tilly, as the successor to Moss Adams, as the Company's independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/946673/000094667325000038/0000946673-25-000038-index.htm
- Auditor Changes
  BANNER CORP engaged Baker Tilly US, LLP as its auditor.
  - Action: engagement
  - Auditor: Baker Tilly US, LLP
  source text: the Audit Committee of the Company's Board of Directors approved the appointment of Baker Tilly, as the successor to Moss Adams, as the Company's independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/946673/000094667325000038/0000946673-25-000038-index.htm

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