{"schema_version":"secwatch.filing_event.v1","accession":"0001140361-23-054367","form_type":"8-K","ticker":"FMCB","cik":"0001085913","company_name":"FARMERS & MERCHANTS BANCORP","filed_at":"2023-11-22T23:59:59+00:00","discovered_at":"2026-05-14T18:03:28.177315+00:00","generated_at":"2026-06-07T22:04:58.965480+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.45,"calibrated_materiality_score":0.45,"confidence":"high","headline":"Auditor Eide Bailly exits financial institution audit practice; Farmers & Merchants Bancorp seeks new auditor for FY2024","bullets":["Eide Bailly notified company on Nov 17, 2023 it is exiting its financial institution SEC audit practice and will not stand for reappointment for FY2024.","Eide Bailly will complete the FY2023 audit; no disagreements or reportable events occurred during 2022 or subsequent interim periods.","Company has begun proposal process; expects to engage new auditor in time for Q1 2024 interim review.","If new auditor not engaged by Feb 29, 2024, Eide Bailly has agreed to perform the Q1 2024 review."],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-23-054367","json":"https://secwatch.observer/filing/0001140361-23-054367.json","markdown":"https://secwatch.observer/filing/0001140361-23-054367.md","text":"https://secwatch.observer/filing/0001140361-23-054367.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1085913/000114036123054367/0001140361-23-054367-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1085913/000114036123054367/ef20015107_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T22:04:58.965480+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}