---
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"
generated_at: "2026-06-07T22:04:58.965480+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.45
calibrated_materiality_score: 0.45
confidence: "high"
source: SEC EDGAR
---

# Auditor Eide Bailly exits financial institution audit practice; Farmers & Merchants Bancorp seeks new auditor for FY2024

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.45
- calibrated_materiality_score: 0.45
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001140361-23-054367
- JSON: https://secwatch.observer/filing/0001140361-23-054367.json
- Plain text: https://secwatch.observer/filing/0001140361-23-054367.txt

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