---
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"
generated_at: "2026-06-06T17:32:09.360507+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.35
calibrated_materiality_score: 0.35
confidence: "high"
source: SEC EDGAR
---

# Farmers & Merchants Bancorp appoints Crowe LLP as new independent auditor for FY2024

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.35
- calibrated_materiality_score: 0.35
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001140361-24-003775
- JSON: https://secwatch.observer/filing/0001140361-24-003775.json
- Plain text: https://secwatch.observer/filing/0001140361-24-003775.txt

## Key facts
- Auditor Changes
  FARMERS & MERCHANTS BANCORP engaged Crowe LLP as its auditor.
  - Action: engagement
  - Auditor: Crowe LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1085913/000114036124003775/0001140361-24-003775-index.htm

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