{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-22-006170","form_type":"8-K","ticker":"FCBC","cik":"0000859070","company_name":"FIRST COMMUNITY BANKSHARES INC /VA/","filed_at":"2022-03-14T23:59:59+00:00","discovered_at":"2026-05-14T18:04:10.058738+00:00","generated_at":"2026-06-26T23:25:49.152289+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"First Community Bankshares dismisses DHG as auditor, engages Elliott Davis","bullets":["Audit Committee dismissed Dixon Hughes Goodman LLP (DHG) as independent auditor on March 9, 2022.","No adverse opinions, disagreements, or reportable events in DHG's reports for FY2020 and FY2021.","Elliott Davis, PLLC engaged as new auditor for the year ending Dec 31, 2022, effective March 9, 2022.","DHG furnished a letter to the SEC (Exhibit 16.1) agreeing with the company's disclosures."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-22-006170","json":"https://secwatch.observer/filing/0001437749-22-006170.json","markdown":"https://secwatch.observer/filing/0001437749-22-006170.md","text":"https://secwatch.observer/filing/0001437749-22-006170.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/859070/000143774922006170/0001437749-22-006170-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/859070/000143774922006170/fcbc20220314_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-26T23:25:49.152289+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}