---
schema_version: "secwatch.filing_event.v1"
accession: "0001140361-24-050272"
form_type: "8-K"
ticker: "BYFC"
cik: "0001001171"
company_name: "BROADWAY FINANCIAL CORP \\DE\\"
filed_at: "2024-12-23T23:59:59+00:00"
generated_at: "2026-05-28T23:28:53.865238+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Broadway Financial appoints Crowe LLP as new auditor; Moss Adams dismissed

## Summary
- Audit Committee approved Crowe LLP as independent auditor for FY2025, subject to standard procedures.
- Moss Adams LLP dismissed effective after issuance of its audit report on FY2024 financials.
- No disagreements with Moss Adams on accounting principles or audit scope during FY2023-2024.
- Material weaknesses in internal control over financial reporting, previously reported, remain non-reportable events.
- Moss Adams provided a letter to the SEC agreeing with the disclosure, filed as Exhibit 16.1.

## SEC filing metadata
- accession: 0001140361-24-050272
- form_type: 8-K
- ticker: BYFC
- cik: 0001001171
- company_name: BROADWAY FINANCIAL CORP \DE\
- filed_at: 2024-12-23T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1001171/000114036124050272/0001140361-24-050272-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1001171/000114036124050272/ef20040600_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001140361-24-050272
- JSON: https://secwatch.observer/filing/0001140361-24-050272.json
- Plain text: https://secwatch.observer/filing/0001140361-24-050272.txt

## Key facts
- Auditor Changes
  BROADWAY FINANCIAL CORP \DE\ dismissed Moss Adams LLP as its auditor.
  - Action: dismissal
  - Auditor: Moss Adams LLP
  - Successor: Crowe LLP
  source text: dismissed Moss Adams LLP (“Moss Adams”), as the Company’s independent registered public accounting firm effective upon Moss Adams's issuance of its audit report on the Company’s fiscal year ending December 31, 2024 financial statements.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1001171/000114036124050272/0001140361-24-050272-index.htm
- Auditor Changes
  BROADWAY FINANCIAL CORP \DE\ engaged Crowe LLP as its auditor.
  - Action: engagement
  - Auditor: Crowe LLP
  source text: approved the appointment of Crowe LLP (“Crowe”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025, subject to completion of Crowe’s standard client acceptance procedures and execution of an engagement letter
  evidence_url: https://www.sec.gov/Archives/edgar/data/1001171/000114036124050272/0001140361-24-050272-index.htm

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