---
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"
generated_at: "2026-05-19T18:03:26.368121+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.1
calibrated_materiality_score: 0.1
confidence: "high"
source: SEC EDGAR
---

# First Northern Community Bancorp names Baker Tilly as new auditor after Moss Adams merger

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.1
- calibrated_materiality_score: 0.1
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001114927-25-000034
- JSON: https://secwatch.observer/filing/0001114927-25-000034.json
- Plain text: https://secwatch.observer/filing/0001114927-25-000034.txt

## Key facts
- Auditor Changes
  FIRST NORTHERN COMMUNITY BANCORP engaged Baker Tilly US, LLP as its auditor.
  - Action: engagement
  - Auditor: Baker Tilly US, LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1114927/000111492725000034/0001114927-25-000034-index.htm
- Auditor Changes
  Moss Adams LLP resigned as auditor of FIRST NORTHERN COMMUNITY BANCORP.
  - Action: resignation
  - Auditor: Moss Adams LLP
  - Successor: Baker Tilly US, LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1114927/000111492725000034/0001114927-25-000034-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.