{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-029899","form_type":"8-K","ticker":"ECBK","cik":"0001914605","company_name":"ECB Bancorp, Inc. /MD/","filed_at":"2024-03-12T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.305561+00:00","generated_at":"2026-06-04T23:29:58.469196+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"ECB Bancorp appoints Wolf & Company as new independent auditor for FY2024","bullets":["Prior auditor Baker Newman & Noyes declined reappointment due to exiting banking public company audit practice.","Wolf & Company engaged for FY2024 audit and review of Q2/Q3 2024; Baker Newman to review Q1 2024.","No disagreements or reportable events with prior auditor during 2023 and 2024 interim period.","Wolf previously provided lease, tax, and CECL model validation services; board confirmed independence."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-029899","json":"https://secwatch.observer/filing/0000950170-24-029899.json","markdown":"https://secwatch.observer/filing/0000950170-24-029899.md","text":"https://secwatch.observer/filing/0000950170-24-029899.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1914605/000095017024029899/0000950170-24-029899-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1914605/000095017024029899/ecbk-20240311.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T23:29:58.469196+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"3230a36621dcdf4b930bf8ade34b91d5589e8962","claim":"ECB Bancorp, Inc. /MD/ engaged Wolf & Company, P.C. as its auditor.","evidence_excerpt":"On March 11, 2024, the Company engaged Wolf & Company, P.C. as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2024 and to review the Company’s financial statements for the second and third fiscal quarters of 2024","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1914605/000095017024029899/0000950170-24-029899-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Wolf & Company, P.C."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}