{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-23-007431","form_type":"8-K/A","ticker":"PFBX","cik":"0000770460","company_name":"PEOPLES FINANCIAL CORP /MS/","filed_at":"2023-03-22T23:59:59+00:00","discovered_at":"2026-05-14T18:03:48.058733+00:00","generated_at":"2026-06-17T21:51:17.681692+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"Peoples Financial changes auditor from Wipfli to P&N; no disagreements reported","bullets":["Wipfli completed its audit of 2022 financials; its reports for 2021 and 2022 contained no adverse opinion or qualification.","No disagreements or reportable events between the company and Wipfli during 2021, 2022, or through March 15, 2023.","P&N engaged as independent registered public accounting firm for fiscal year ending December 31, 2023.","No prior consultations with P&N on accounting principles or audit opinions occurred before engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-23-007431","json":"https://secwatch.observer/filing/0001437749-23-007431.json","markdown":"https://secwatch.observer/filing/0001437749-23-007431.md","text":"https://secwatch.observer/filing/0001437749-23-007431.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/770460/000143774923007431/0001437749-23-007431-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/770460/000143774923007431/pfbx20230321_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-17T21:51:17.681692+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":"6f675cd123a1055d1a969f58445218bb7174736c","claim":"PEOPLES FINANCIAL CORP /MS/ engaged P&N as its auditor.","evidence_excerpt":"the Board of Directors of the Company approved the engagement of P&N as the Company’s independent registered public accounting firm for the Company’s fiscal year ending December 31, 2023","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/770460/000143774923007431/0001437749-23-007431-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"P&N"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}