{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-25-087931","form_type":"8-K","ticker":"BY","cik":"0001702750","company_name":"BYLINE BANCORP, INC.","filed_at":"2025-06-18T23:59:59+00:00","discovered_at":"2026-05-14T18:02:49.397084+00:00","generated_at":"2026-05-19T03:08:36.351836+00:00","sec_items":["4.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.15,"calibrated_materiality_score":0.15,"confidence":"high","headline":"Byline Bancorp appoints Baker Tilly as auditor after Moss Adams merger","bullets":["Moss Adams merged with Baker Tilly effective June 3, 2025; Moss Adams resigned as auditor.","Audit committee appointed Baker Tilly as successor independent registered public accounting firm.","No disagreements or reportable events occurred during 2024, 2023, or through June 16, 2025.","Prior audit reports on 2024 and 2023 financial statements were unqualified and contained no adverse opinions."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-25-087931","json":"https://secwatch.observer/filing/0000950170-25-087931.json","markdown":"https://secwatch.observer/filing/0000950170-25-087931.md","text":"https://secwatch.observer/filing/0000950170-25-087931.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1702750/000095017025087931/0000950170-25-087931-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1702750/000095017025087931/by-20250616.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-19T03:08:36.351836+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":"ad699268f5549ea66928175cde6aa66baf607769","claim":"Moss Adams LLP resigned as auditor of BYLINE BANCORP, INC..","evidence_excerpt":"In connection with the notification of the merger, 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_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1702750/000095017025087931/0000950170-25-087931-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Moss Adams LLP"},{"label":"Successor","value":"Baker Tilly US, LLP"}],"fact_type":"auditor_change"},{"claim_id":"c4893879fe4f32d7a4b64419cbcc0fdc2fb22ce2","claim":"BYLINE BANCORP, INC. engaged Baker Tilly US, LLP as its auditor.","evidence_excerpt":"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_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1702750/000095017025087931/0000950170-25-087931-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Baker Tilly US, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}