secwatch.observer — SEC 8-K summary ====================================== Issuer: FIRST NORTHERN COMMUNITY BANCORP (FNRN) CIK: 0001114927 Form: 8-K Filed at: 2025-06-06T23:59:59+00:00 Accession: 0001114927-25-000034 Event type: other_material Sentiment: neutral Materiality: 0.10 Item codes: 4.01, 9.01 LLM model: deepseek-v4-flash:cloud@v2 First Northern Community Bancorp names Baker Tilly as new auditor after Moss Adams merger -------------------------------------------------------------------------------- - 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. Source: EDGAR index: https://www.sec.gov/Archives/edgar/data/1114927/000111492725000034/0001114927-25-000034-index.htm Primary doc: https://www.sec.gov/Archives/edgar/data/1114927/000111492725000034/form8_k.htm HTML page: https://secwatch.observer/filing/0001114927-25-000034 License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer