secwatch.observer — SEC 8-K summary ====================================== Issuer: BANNER CORP (BANR) CIK: 0000946673 Form: 8-K Filed at: 2025-06-10T23:59:59+00:00 Accession: 0000946673-25-000038 Event type: other_material Sentiment: neutral Materiality: 0.25 Item codes: 4.01, 9.01 LLM model: deepseek-v4-flash:cloud@v2 Banner Corporation auditor changes from Moss Adams to Baker Tilly following merger -------------------------------------------------------------------------------- - 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. Source: EDGAR index: https://www.sec.gov/Archives/edgar/data/946673/000094667325000038/0000946673-25-000038-index.htm Primary doc: https://www.sec.gov/Archives/edgar/data/946673/000094667325000038/banr-20250609.htm HTML page: https://secwatch.observer/filing/0000946673-25-000038 License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer