secwatch.observer — SEC 8-K summary
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Issuer:     First Guaranty Bancshares, Inc. (FGBI)
CIK:        0001408534
Form:       8-K
Filed at:   2022-12-16T23:59:59+00:00
Accession:  0001408534-22-000088
Event type: other_material
Sentiment:  neutral
Materiality: 0.30
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1408534/000140853422000088/0001408534-22-000088-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1408534/000140853422000088/fgbi-20221215.htm
  HTML page:      https://secwatch.observer/filing/0001408534-22-000088

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