{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-23-033672","form_type":"8-K","ticker":"FDBC","cik":"0001098151","company_name":"FIDELITY D & D BANCORP INC","filed_at":"2023-12-05T23:59:59+00:00","discovered_at":"2026-05-14T18:03:28.214932+00:00","generated_at":"2026-06-07T17:43:08.528266+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":"Fidelity D&D Bancorp replaces auditor RSM with Wolf & Company","bullets":["Audit Committee dismissed RSM US LLP and engaged Wolf & Company, P.C. as independent auditor for fiscal 2023.","No adverse opinions or disagreements with RSM during 2021-2022 audits or through November 2023.","Company did not consult Wolf on accounting principles before engagement.","RSM furnished a letter agreeing with the statements in the 8-K."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-23-033672","json":"https://secwatch.observer/filing/0001437749-23-033672.json","markdown":"https://secwatch.observer/filing/0001437749-23-033672.md","text":"https://secwatch.observer/filing/0001437749-23-033672.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1098151/000143774923033672/0001437749-23-033672-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1098151/000143774923033672/fdbc20231130_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T17:43:08.528266+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":"d70a4d819a8e8d63fe85ca48276ebf67acb11da3","claim":"FIDELITY D & D BANCORP INC engaged Wolf & Company, P.C. as its auditor.","evidence_excerpt":"the Audit Committee of Fidelity D&D Bancorp Inc. (the “Company”), through a formal proposal process, engaged Wolf & Company, P.C. (“Wolf”) to serve as its independent registered public accounting firm for the year ended December 31, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1098151/000143774923033672/0001437749-23-033672-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Wolf & Company, P.C."}],"fact_type":"auditor_change"},{"claim_id":"f244ba16fcfa00f1d189b1c9868f8d19ce7db344","claim":"FIDELITY D & D BANCORP INC dismissed RSM US LLP as its auditor.","evidence_excerpt":"the Audit Committee of the Company dismissed RSM US LLP (“RSM”) as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1098151/000143774923033672/0001437749-23-033672-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"RSM US LLP"},{"label":"Successor","value":"Wolf & Company, P.C."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}