{"schema_version":"secwatch.filing_event.v1","accession":"0001408534-25-000048","form_type":"8-K","ticker":"FGBI","cik":"0001408534","company_name":"First Guaranty Bancshares, Inc.","filed_at":"2025-06-18T23:59:59+00:00","discovered_at":"2026-05-14T18:02:48.192611+00:00","generated_at":"2026-05-19T02:39:49.660874+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"First Guaranty Bancshares replaces auditor GDHL with EisnerAmper","bullets":["Audit firm Griffith Delaney Hillman & Lett resigned on June 13, 2025; Audit Committee accepted.","No disagreements or reportable events occurred during fiscal years 2024, 2023, or interim period.","New independent auditor EisnerAmper LLP engaged for year ending December 31, 2025, effective June 13, 2025."],"urls":{"canonical":"https://secwatch.observer/filing/0001408534-25-000048","json":"https://secwatch.observer/filing/0001408534-25-000048.json","markdown":"https://secwatch.observer/filing/0001408534-25-000048.md","text":"https://secwatch.observer/filing/0001408534-25-000048.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1408534/000140853425000048/0001408534-25-000048-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1408534/000140853425000048/fgbi-20250613.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-19T02:39:49.660874+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":"0a6523b2bb0794943021bd122f4666f1abf366b9","claim":"Griffith, Delaney, Hillman & Lett, CPAs, PSC resigned as auditor of First Guaranty Bancshares, Inc..","evidence_excerpt":"On June 13, 2025, the Audit Committee of the Board of Directors (the “Audit Committee”) of First Guaranty Bancshares, Inc. (“First Guaranty”) was informed by Griffith, Delaney, Hillman & Lett, CPAs, PSC (“GDHL”) of GDHL’s resignation as First Guaranty’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/1408534/000140853425000048/0001408534-25-000048-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Griffith, Delaney, Hillman & Lett, CPAs, PSC"}],"fact_type":"auditor_change"},{"claim_id":"e9c195ee3b11c38cdbe0961b97ee76b09f66bc83","claim":"First Guaranty Bancshares, Inc. engaged EisnerAmper, LLP as its auditor.","evidence_excerpt":"On June 13, 2025, the Audit Committee engaged EisnerAmper, LLP as First Guaranty’s new independent registered public accounting firm for the year ending December 31, 2025, effective June 13,2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1408534/000140853425000048/0001408534-25-000048-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"EisnerAmper, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}