{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-22-232753","form_type":"8-K","ticker":"FMNB","cik":"0000709337","company_name":"FARMERS NATIONAL BANC CORP /OH/","filed_at":"2022-08-29T23:59:59+00:00","discovered_at":"2026-05-14T18:03:57.962354+00:00","generated_at":"2026-06-23T20:37:07.515936+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 National Banc Corp dismisses CLA, appoints Crowe as new auditor for FY 2023","bullets":["Audit Committee dismissed CliftonLarsonAllen (CLA) on Aug 26, 2022, after competitive RFP process.","Crowe LLP engaged as new independent auditor for year ending Dec 31, 2023, effective Jan 1, 2023.","CLA's reports for FY 2021 and 2020 contained no adverse opinion or qualification.","No disagreements or reportable events with CLA during the relevant periods.","CLA will continue until completion of FY 2022 audit."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-22-232753","json":"https://secwatch.observer/filing/0001193125-22-232753.json","markdown":"https://secwatch.observer/filing/0001193125-22-232753.md","text":"https://secwatch.observer/filing/0001193125-22-232753.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/709337/000119312522232753/0001193125-22-232753-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/709337/000119312522232753/d327529d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-23T20:37:07.515936+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"}