{"schema_version":"secwatch.filing_event.v1","accession":"0001408534-22-000088","form_type":"8-K","ticker":"FGBI","cik":"0001408534","company_name":"First Guaranty Bancshares, Inc.","filed_at":"2022-12-16T23:59:59+00:00","discovered_at":"2026-05-14T18:03:50.494101+00:00","generated_at":"2026-06-21T03:13:41.842669+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"First Guaranty Bancshares auditor Castaing Hussey & Lolan resigns; engages Griffith DeLaney","bullets":["Castaing, Hussey & Lolan, LLC resigned as independent auditor on Dec 15, 2022; no disagreements or reportable events in prior periods.","Audit reports for fiscal years 2020 and 2021 were unqualified with no adverse opinions or modifications.","New auditor Griffith, DeLaney, Hillman & Lett CPA, PSC engaged effective Dec 15, 2022, approved by Audit Committee and Board.","No prior consultations with new auditor regarding accounting principles or reportable matters.","Former auditor provided letter to SEC agreeing with disclosures, filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001408534-22-000088","json":"https://secwatch.observer/filing/0001408534-22-000088.json","markdown":"https://secwatch.observer/filing/0001408534-22-000088.md","text":"https://secwatch.observer/filing/0001408534-22-000088.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1408534/000140853422000088/0001408534-22-000088-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1408534/000140853422000088/fgbi-20221215.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-21T03:13:41.842669+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":"2388f9e0e842f071b013256132b306f4589905b4","claim":"First Guaranty Bancshares, Inc. engaged Griffith, DeLaney, Hillman & Lett CPA, PSC as its auditor.","evidence_excerpt":"On December 15, 2022, First Guaranty engaged Griffith, DeLaney, Hillman & Lett CPA, PSC to serve as First Guaranty’s independent registered public accounting firm, effective December 15, 2022 (the “Engagement Date”).","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1408534/000140853422000088/0001408534-22-000088-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Griffith, DeLaney, Hillman & Lett CPA, PSC"}],"fact_type":"auditor_change"},{"claim_id":"c61f910d9d3476638c7eb211368f60e9478ad955","claim":"Castaing, Hussey & Lolan, LLC resigned as auditor of First Guaranty Bancshares, Inc..","evidence_excerpt":"On December 15, 2022, Castaing, Hussey & Lolan, LLC resigned as the independent registered public accounting firm for First Guaranty.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1408534/000140853422000088/0001408534-22-000088-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Castaing, Hussey & Lolan, LLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}