---
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"
generated_at: "2026-06-21T03:13:41.842669+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.3
calibrated_materiality_score: 0.3
confidence: "high"
source: SEC EDGAR
---

# First Guaranty Bancshares auditor Castaing Hussey & Lolan resigns; engages Griffith DeLaney

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.3
- calibrated_materiality_score: 0.3
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001408534-22-000088
- JSON: https://secwatch.observer/filing/0001408534-22-000088.json
- Plain text: https://secwatch.observer/filing/0001408534-22-000088.txt

## Key facts
- Auditor Changes
  First Guaranty Bancshares, Inc. engaged Griffith, DeLaney, Hillman & Lett CPA, PSC as its auditor.
  - Action: engagement
  - Auditor: Griffith, DeLaney, Hillman & Lett CPA, PSC
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1408534/000140853422000088/0001408534-22-000088-index.htm
- Auditor Changes
  Castaing, Hussey & Lolan, LLC resigned as auditor of First Guaranty Bancshares, Inc..
  - Action: resignation
  - Auditor: Castaing, Hussey & Lolan, LLC
  source text: On December 15, 2022, Castaing, Hussey & Lolan, LLC resigned as the independent registered public accounting firm for First Guaranty.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1408534/000140853422000088/0001408534-22-000088-index.htm

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