{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-059370","form_type":"8-K/A","ticker":null,"cik":"0001413837","company_name":"First Foundation Inc.","filed_at":"2024-05-09T23:59:59+00:00","discovered_at":"2026-05-14T18:03:18.316522+00:00","generated_at":"2026-06-02T05:21:45.335407+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"First Foundation amends 8-K; Eide Bailly completes Q1 review, engagement ends","bullets":["Eide Bailly completed review of Q1 2024 interim financials on May 9, 2024; auditor engagement terminated that date.","Eide Bailly's reports for 2022 and 2023 had no adverse opinion or qualifications; no disagreements or reportable events.","Company filed Eide Bailly's letter concurring with disclosures as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-059370","json":"https://secwatch.observer/filing/0001104659-24-059370.json","markdown":"https://secwatch.observer/filing/0001104659-24-059370.md","text":"https://secwatch.observer/filing/0001104659-24-059370.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1413837/000110465924059370/0001104659-24-059370-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1413837/000110465924059370/tm2413965d1_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T05:21:45.335407+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":"04fe1ae8ca1670f45628222ce4db4d827e9ea770","claim":"First Foundation Inc. dismissed Eide Bailly as its auditor.","evidence_excerpt":"On May 9, 2024, Eide Bailly completed its review of the Company’s interim financial statements for the quarter ending March 31, 2024, and the Company’s engagement of Eide Bailly as its independent registered public accounting firm terminated as of that date.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1413837/000110465924059370/0001104659-24-059370-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Eide Bailly"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}