{"schema_version":"secwatch.filing_event.v1","accession":"0001074902-22-000110","form_type":"8-K","ticker":"LCNB","cik":"0001074902","company_name":"LCNB CORP","filed_at":"2022-09-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:54.892301+00:00","generated_at":"2026-06-23T16:10:52.908395+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"LCNB Corp. replaces auditor FORVIS with Plante & Moran","bullets":["FORVIS, LLP resigned as independent accountant effective Aug. 30, 2022; had served since 2014.","No adverse opinions, disagreements, or reportable events occurred during prior fiscal years or interim period.","Audit committee accepted resignation and engaged Plante & Moran, PLLC as successor auditor.","Company had no prior consultations with Plante & Moran on accounting principles or audit opinions."],"urls":{"canonical":"https://secwatch.observer/filing/0001074902-22-000110","json":"https://secwatch.observer/filing/0001074902-22-000110.json","markdown":"https://secwatch.observer/filing/0001074902-22-000110.md","text":"https://secwatch.observer/filing/0001074902-22-000110.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1074902/000107490222000110/0001074902-22-000110-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1074902/000107490222000110/lcnb-20220902.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-23T16:10:52.908395+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"}