{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-23-033969","form_type":"8-K","ticker":"PFBX","cik":"0000770460","company_name":"PEOPLES FINANCIAL CORP /MS/","filed_at":"2023-12-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:31.978061+00:00","generated_at":"2026-06-07T15:51:29.026423+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.2,"calibrated_materiality_score":0.2,"confidence":"high","headline":"Peoples Financial changes auditor to EisnerAmper after P&N combination","bullets":["Postlethwaite & Netterville (P&N) resigned as auditor upon combining with EisnerAmper LLP.","Board approved EisnerAmper as independent registered public accounting firm on Dec 6, 2023.","No disagreements with P&N on accounting principles or audit scope during 2022-2023.","No reportable events per Item 304(a)(1)(v) of Regulation S-K occurred.","Company did not consult EisnerAmper on any accounting matters before appointment."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-23-033969","json":"https://secwatch.observer/filing/0001437749-23-033969.json","markdown":"https://secwatch.observer/filing/0001437749-23-033969.md","text":"https://secwatch.observer/filing/0001437749-23-033969.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/770460/000143774923033969/0001437749-23-033969-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/770460/000143774923033969/pfbx20231207_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T15:51:29.026423+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":"04d6326e2761aacd404be07f2e914e3f4609ba2b","claim":"PEOPLES FINANCIAL CORP /MS/ engaged EisnerAmper LLP as its auditor.","evidence_excerpt":"In the fourth quarter of 2022, following a competitive process to determine the Company’s independent registered public accounting firm for this year, Postlethwaite and Netterville “(P&N)” of Baton Rouge, Louisiana, was engaged to serve as the independent registered public accounting firm for Peoples Financial Corporation (the “Company”) for the fiscal year ending December 31, 2023. The Company has since been notified P&N has combined with EisnerAmper LLP (“EisnerAmper”) (“the Practice Combination”), and independent audits previously conducted by P&N will be conducted by EisnerAmper as a result of the Practice Combination. Therefore,P&N effectively resigned as the Company’s independent registered public accounting firm and EisnerAmper, as the successor to P&N following the Practice Combination, will serve as the Company’s independent registered public accounting firm. On December 6, 2023","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/770460/000143774923033969/0001437749-23-033969-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"EisnerAmper LLP"}],"fact_type":"auditor_change"},{"claim_id":"5994b9bfd7a515c86add7be32c17df850dba738a","claim":"Postlethwaite and Netterville resigned as auditor of PEOPLES FINANCIAL CORP /MS/.","evidence_excerpt":"In the fourth quarter of 2022, following a competitive process to determine the Company’s independent registered public accounting firm for this year, Postlethwaite and Netterville “(P&N)” of Baton Rouge, Louisiana, was engaged to serve as the independent registered public accounting firm for Peoples Financial Corporation (the “Company”) for the fiscal year ending December 31, 2023. The Company has since been notified P&N has combined with EisnerAmper LLP (“EisnerAmper”) (“the Practice Combination”), and independent audits previously conducted by P&N will be conducted by EisnerAmper as a result of the Practice Combination. Therefore,P&N effectively resigned as the Company’s independent registered public accounting firm and EisnerAmper, as the successor to P&N following the Practice Combination, will serve 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/770460/000143774923033969/0001437749-23-033969-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Postlethwaite and Netterville"},{"label":"Successor","value":"EisnerAmper LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}