{"schema_version":"secwatch.filing_event.v1","accession":"0001275168-25-000114","form_type":"8-K","ticker":"FSBC","cik":"0001275168","company_name":"FIVE STAR BANCORP","filed_at":"2025-06-09T23:59:59+00:00","discovered_at":"2026-05-14T18:02:47.816545+00:00","generated_at":"2026-05-19T16:50:51.324755+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.15,"calibrated_materiality_score":0.15,"confidence":"high","headline":"Baker Tilly replaces Moss Adams as Five Star Bancorp's auditor after merger.","bullets":["Moss Adams merged with Baker Tilly effective June 3, 2025; combined firm operates as Baker Tilly.","Audit committee appointed Baker Tilly as successor independent registered public accounting firm.","No disagreements or reportable events occurred during fiscal years 2023-2024 or subsequent interim period."],"urls":{"canonical":"https://secwatch.observer/filing/0001275168-25-000114","json":"https://secwatch.observer/filing/0001275168-25-000114.json","markdown":"https://secwatch.observer/filing/0001275168-25-000114.md","text":"https://secwatch.observer/filing/0001275168-25-000114.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1275168/000127516825000114/0001275168-25-000114-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1275168/000127516825000114/fsbc-20250603.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-19T16:50:51.324755+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":"6fb01bea208e0657207b78fc843fe8ac06eaa696","claim":"FIVE STAR BANCORP engaged Baker Tilly US, LLP as its auditor.","evidence_excerpt":"the Audit Committee of the Company’s Board of Directors approved the appointment of Baker Tilly, as the successor to Moss Adams, 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/1275168/000127516825000114/0001275168-25-000114-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Baker Tilly US, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}