---
schema_version: "secwatch.filing_event.v1"
accession: "0001437749-23-033225"
form_type: "8-K"
ticker: "PLBC"
cik: "0001168455"
company_name: "PLUMAS BANCORP"
filed_at: "2023-11-30T23:59:59+00:00"
generated_at: "2026-06-07T19:47:30.437927+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.3
calibrated_materiality_score: 0.3
confidence: "high"
source: SEC EDGAR
---

# Plumas Bancorp appoints Elliott Davis as new auditor for FY2024 after Eide Bailly exit

## Summary
- Eide Bailly declined reappointment as auditor for FY2024 because it exited the financial institution SEC audit practice.
- Elliott Davis, LLC appointed as independent registered public accounting firm for fiscal year ending Dec 31, 2024, subject to client acceptance and engagement letter.
- Eide Bailly will continue to audit the financial statements for the fiscal year ending Dec 31, 2023.
- No prior consultations with Elliott Davis on accounting principles, audit opinions, or disagreements during the relevant periods.

## SEC filing metadata
- accession: 0001437749-23-033225
- form_type: 8-K
- ticker: PLBC
- cik: 0001168455
- company_name: PLUMAS BANCORP
- filed_at: 2023-11-30T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.3
- calibrated_materiality_score: 0.3
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1168455/000143774923033225/0001437749-23-033225-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1168455/000143774923033225/plbc20231129_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-23-033225
- JSON: https://secwatch.observer/filing/0001437749-23-033225.json
- Plain text: https://secwatch.observer/filing/0001437749-23-033225.txt

## Key facts
- Auditor Changes
  PLUMAS BANCORP engaged Elliott Davis, LLC as its auditor.
  - Action: engagement
  - Auditor: Elliott Davis, LLC
  source text: On November 29, 2023, the Audit Committee of the Board of Directors of Plumas Bancorp (the "Company") appointed Elliott Davis, LLC as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2024
  evidence_url: https://www.sec.gov/Archives/edgar/data/1168455/000143774923033225/0001437749-23-033225-index.htm

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