{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-23-006894","form_type":"8-K","ticker":"MBWM","cik":"0001042729","company_name":"MERCANTILE BANK CORP","filed_at":"2023-03-16T23:59:59+00:00","discovered_at":"2026-05-14T18:03:43.636091+00:00","generated_at":"2026-06-18T00:07:30.327992+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Mercantile Bank dismisses BDO USA, appoints Plante & Moran as auditor for 2023","bullets":["Dismissed BDO USA as auditor; no disagreements or reportable events in FY2021-2022","Appointed Plante & Moran as independent auditor for FY ending Dec 31, 2023","BDO's reports for FY2021-2022 were unqualified with no adverse opinion","No prior consultations with Plante & Moran on accounting or auditing matters"],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-23-006894","json":"https://secwatch.observer/filing/0001437749-23-006894.json","markdown":"https://secwatch.observer/filing/0001437749-23-006894.md","text":"https://secwatch.observer/filing/0001437749-23-006894.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1042729/000143774923006894/0001437749-23-006894-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1042729/000143774923006894/mbwm20230316_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-18T00:07:30.327992+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":"75a11356fc826f97c66f06b0dfef732dd5f20537","claim":"MERCANTILE BANK CORP dismissed BDO USA, LLP as its auditor.","evidence_excerpt":"On the same date, the Audit Committee dismissed BDO USA, LLP (“BDO”) as our independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1042729/000143774923006894/0001437749-23-006894-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BDO USA, LLP"},{"label":"Successor","value":"Plante & Moran, PLLC"}],"fact_type":"auditor_change"},{"claim_id":"b0be19c6b55be459169e3913e0ec8cbbd4962367","claim":"MERCANTILE BANK CORP engaged Plante & Moran, PLLC as its auditor.","evidence_excerpt":"appointed Plante & Moran, PLLC (“Plante & Moran”) as our independent registered public accounting firm for the fiscal year ending December 31, 2023, subject to normal and customary client engagement procedures.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1042729/000143774923006894/0001437749-23-006894-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Plante & Moran, PLLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}