{"schema_version":"secwatch.filing_event.v1","accession":"0001114927-25-000034","form_type":"8-K","ticker":"FNRN","cik":"0001114927","company_name":"FIRST NORTHERN COMMUNITY BANCORP","filed_at":"2025-06-06T23:59:59+00:00","discovered_at":"2026-05-14T18:02:47.566997+00:00","generated_at":"2026-05-19T18:03:26.368121+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.1,"calibrated_materiality_score":0.1,"confidence":"high","headline":"First Northern Community Bancorp names Baker Tilly as new auditor after Moss Adams merger","bullets":["Moss Adams merged into Baker Tilly effective June 3, 2025; Baker Tilly appointed as successor independent auditor.","No adverse opinions, disagreements, or reportable events existed with Moss Adams for fiscal 2023 and 2024.","The company has not consulted Baker Tilly on any accounting or audit matters prior to engagement.","Moss Adams provided a letter to the SEC (Exhibit 16.1) agreeing with the company's statements.","The change is purely due to the merger of accounting firms, not any dispute or dissatisfaction."],"urls":{"canonical":"https://secwatch.observer/filing/0001114927-25-000034","json":"https://secwatch.observer/filing/0001114927-25-000034.json","markdown":"https://secwatch.observer/filing/0001114927-25-000034.md","text":"https://secwatch.observer/filing/0001114927-25-000034.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1114927/000111492725000034/0001114927-25-000034-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1114927/000111492725000034/form8_k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-19T18:03:26.368121+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":"c0d981ff136854c3fc209c48e6083fdf0a28a4d2","claim":"FIRST NORTHERN COMMUNITY BANCORP 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/1114927/000111492725000034/0001114927-25-000034-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"},{"claim_id":"e53defc2e5a4d97e68b73aacd49914e6187dd073","claim":"Moss Adams LLP resigned as auditor of FIRST NORTHERN COMMUNITY BANCORP.","evidence_excerpt":"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/1114927/000111492725000034/0001114927-25-000034-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"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}