---
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"
generated_at: "2026-06-07T15:51:29.026423+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.2
calibrated_materiality_score: 0.2
confidence: "high"
source: SEC EDGAR
---

# Peoples Financial changes auditor to EisnerAmper after P&N combination

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.2
- calibrated_materiality_score: 0.2
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-23-033969
- JSON: https://secwatch.observer/filing/0001437749-23-033969.json
- Plain text: https://secwatch.observer/filing/0001437749-23-033969.txt

## Key facts
- Auditor Changes
  PEOPLES FINANCIAL CORP /MS/ engaged EisnerAmper LLP as its auditor.
  - Action: engagement
  - Auditor: EisnerAmper LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/770460/000143774923033969/0001437749-23-033969-index.htm
- Auditor Changes
  Postlethwaite and Netterville resigned as auditor of PEOPLES FINANCIAL CORP /MS/.
  - Action: resignation
  - Auditor: Postlethwaite and Netterville
  - Successor: EisnerAmper LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/770460/000143774923033969/0001437749-23-033969-index.htm

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