---
schema_version: "secwatch.filing_event.v1"
accession: "0001437749-22-009758"
form_type: "8-K/A"
ticker: "PFBX"
cik: "0000770460"
company_name: "PEOPLES FINANCIAL CORP /MS/"
filed_at: "2022-04-26T23:59:59+00:00"
generated_at: "2026-06-26T04:51:46.949158+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "medium"
source: SEC EDGAR
---

# Peoples Financial reviewing LIHTC investment accounting; may restate 2018 or earlier periods

## Summary
- Evaluating GAAP treatment of a Low Income Housing Tax Credit investment under ASC 323.
- Potential non-cash changes to historical GAAP results for periods ending Dec 31, 2018 or earlier.
- No expected impact on cash flows, dividends, or employee compensation.
- Review authorized by Board, supervised by Audit Committee; analysis not yet complete.

## SEC filing metadata
- accession: 0001437749-22-009758
- form_type: 8-K/A
- ticker: PFBX
- cik: 0000770460
- company_name: PEOPLES FINANCIAL CORP /MS/
- filed_at: 2022-04-26T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: medium
- sec_items: 8.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/770460/000143774922009758/0001437749-22-009758-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/770460/000143774922009758/pfbx20220426_8ka.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-22-009758
- JSON: https://secwatch.observer/filing/0001437749-22-009758.json
- Plain text: https://secwatch.observer/filing/0001437749-22-009758.txt

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