{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-25-283221","form_type":"8-K","ticker":"AVBC","cik":"0002058758","company_name":"Avidia Bancorp, Inc.","filed_at":"2025-11-14T23:59:59+00:00","discovered_at":"2026-05-14T18:02:41.491206+00:00","generated_at":"2026-05-16T19:59:14.770830+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Avidia Bancorp dismisses auditor Berry, Dunn and engages affiliate BDMP Assurance LLP","bullets":["Audit Committee dismissed Berry, Dunn, McNeil & Parker, LLC effective Nov 12, 2025.","Audit Committee engaged BDMP Assurance, LLP as new independent registered public accounting firm for FY2025.","Change due to Berry Dunn restructuring; BDMP Assurance is owned by certain partners of former firm.","No disagreements or reportable events with Berry Dunn during the past two fiscal years.","Prior audit reports for years ended Dec 31, 2023 and 2024 were unqualified."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-25-283221","json":"https://secwatch.observer/filing/0001193125-25-283221.json","markdown":"https://secwatch.observer/filing/0001193125-25-283221.md","text":"https://secwatch.observer/filing/0001193125-25-283221.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2058758/000119312525283221/0001193125-25-283221-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2058758/000119312525283221/avbc-20251112.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T19:59:14.770830+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":"10914fbe2d0a7c559db1ffed9db8c7fe577515dd","claim":"Avidia Bancorp, Inc. dismissed Berry, Dunn, McNeil & Parker, LLC as its auditor.","evidence_excerpt":"(the “Company”) approved the dismissal of Berry, Dunn, McNeil & Parker, LLC, the Company’s independent registered public accounting firm, effective as of November 12, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/2058758/000119312525283221/0001193125-25-283221-index.htm","confidence":0.9},{"claim_id":"621ff143f1bfffe357c59c00cf326d22c41274b7","claim":"Avidia Bancorp, Inc. engaged BDMP Assurance, LLP as its auditor.","evidence_excerpt":"the Audit Committee approved the engagement of BDMP Assurance, LLP as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2025, effective as of November 12, 2025","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/2058758/000119312525283221/0001193125-25-283221-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001288469-26-000045","ticker":"MXL","company_name":"MAXLINEAR, INC","filed_at":"2026-06-01T20:35:55+00:00","headline":"MaxLinear dismisses Grant Thornton, appoints KPMG as auditor for FY2026","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001288469-26-000045","json":"https://secwatch.observer/filing/0001288469-26-000045.json","markdown":"https://secwatch.observer/filing/0001288469-26-000045.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/0001288469-26-000045-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/mxl-20260528.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"(the “Company”) approved the dismissal of Berry, Dunn, McNeil & Parker, LLC, the Company’s independent registered public accounting firm, effective as of November 12, 2025.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2058758/000119312525283221/0001193125-25-283221-index.htm","comparable_excerpt":"On May 28, 2026 (the “Effective Date”), MaxLinear, Inc. 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