{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-089675","form_type":"8-K","ticker":"FMAO","cik":"0000792966","company_name":"FARMERS & MERCHANTS BANCORP INC","filed_at":"2024-08-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:15.894312+00:00","generated_at":"2026-05-31T13:33:15.299468+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Farmers & Merchants Bancorp appoints Plante & Moran as auditor for FY2025","bullets":["Plante & Moran selected as independent auditor for year ending Dec 31, 2025, subject to acceptance.","Forvis Mazars dismissed as auditor after completing FY2024 audit; no disagreements noted.","Audit reports for FY2022 and FY2023 were unqualified with no adverse opinions.","Change follows a request-for-proposal process and was ratified by the board on July 30, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-089675","json":"https://secwatch.observer/filing/0000950170-24-089675.json","markdown":"https://secwatch.observer/filing/0000950170-24-089675.md","text":"https://secwatch.observer/filing/0000950170-24-089675.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/792966/000095017024089675/0000950170-24-089675-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/792966/000095017024089675/fmao-20240729.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T13:33:15.299468+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}