{"schema_version":"secwatch.filing_event.v1","accession":"0001140361-24-003775","form_type":"8-K","ticker":"FMCB","cik":"0001085913","company_name":"FARMERS & MERCHANTS BANCORP","filed_at":"2024-01-25T23:59:59+00:00","discovered_at":"2026-05-14T18:03:23.327632+00:00","generated_at":"2026-06-06T17:32:09.360507+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"Farmers & Merchants Bancorp appoints Crowe LLP as new independent auditor for FY2024","bullets":["Audit committee approved Crowe on Jan 23, 2024, to replace Eide Bailly for the year ending Dec 31, 2024.","Eide Bailly decided to exit financial institution SEC audit practice, declining reappointment after FY2023 audit.","No prior consultations with Crowe on accounting principles, audit opinions, or disagreements/reportable events.","Change is unrelated to the company, as previously disclosed in the Nov 17, 2023 8-K."],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-24-003775","json":"https://secwatch.observer/filing/0001140361-24-003775.json","markdown":"https://secwatch.observer/filing/0001140361-24-003775.md","text":"https://secwatch.observer/filing/0001140361-24-003775.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1085913/000114036124003775/0001140361-24-003775-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1085913/000114036124003775/ef20019678_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T17:32:09.360507+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":"ff3c3b0eaddfd5ab6105754061f6ed053738eadf","claim":"FARMERS & MERCHANTS BANCORP engaged Crowe LLP as its auditor.","evidence_excerpt":"On January 23, 2024, the Audit & Risk Committee of the Board of Directors of Farmers & Merchants Bancorp (“the Company”) approved the appointment of Crowe LLP (“Crowe”) to serve 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/1085913/000114036124003775/0001140361-24-003775-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Crowe LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}