{"schema_version":"secwatch.filing_event.v1","accession":"0001137547-25-000083","form_type":"8-K","ticker":null,"cik":"0001137547","company_name":"UNITED SECURITY BANCSHARES","filed_at":"2025-06-04T23:59:59+00:00","discovered_at":"2026-05-14T18:02:47.627697+00:00","generated_at":"2026-05-19T23:37:10.259247+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.2,"calibrated_materiality_score":0.2,"confidence":"high","headline":"United Security Bancshares appoints Baker Tilly as auditor after Moss Adams merger","bullets":["Moss Adams merged into Baker Tilly US, LLP effective June 3, 2025; Moss Adams resigned as auditor.","Audit Committee approved Baker Tilly as successor independent registered public accounting firm.","No disagreements or reportable events with Moss Adams during 2024, 2023, or interim period.","Moss Adams' audit reports for fiscal 2023 and 2024 were unqualified with no adverse opinions."],"urls":{"canonical":"https://secwatch.observer/filing/0001137547-25-000083","json":"https://secwatch.observer/filing/0001137547-25-000083.json","markdown":"https://secwatch.observer/filing/0001137547-25-000083.md","text":"https://secwatch.observer/filing/0001137547-25-000083.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1137547/000113754725000083/0001137547-25-000083-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1137547/000113754725000083/ubfo-20250604.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-19T23:37:10.259247+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":"4230d437caef1d3f05398f0d0240c595df976739","claim":"Moss Adams LLP resigned as auditor of UNITED SECURITY BANCSHARES.","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/1137547/000113754725000083/0001137547-25-000083-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"},{"claim_id":"e91353c1a0bb0012170afb411eeebba097199ff6","claim":"UNITED SECURITY BANCSHARES 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/1137547/000113754725000083/0001137547-25-000083-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"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}