{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-24-008810","form_type":"8-K/A","ticker":"PLBC","cik":"0001168455","company_name":"PLUMAS BANCORP","filed_at":"2024-03-21T23:59:59+00:00","discovered_at":"2026-05-14T18:03:23.543823+00:00","generated_at":"2026-06-04T09:34:30.553156+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.1,"calibrated_materiality_score":0.1,"confidence":"high","headline":"Plumas Bancorp confirms Elliott Davis as FY2024 auditor; Eide Bailly's FY2023 audit completed without issues","bullets":["Audit Committee selected Elliott Davis LLC as independent auditor for fiscal year ending Dec 31, 2024.","Eide Bailly completed FY2023 audit on March 20, 2024 and its engagement terminated.","No disagreements or reportable events with Eide Bailly during FY2023 and FY2022.","No consultations with Elliott Davis before formal engagement on Dec 20, 2023."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-24-008810","json":"https://secwatch.observer/filing/0001437749-24-008810.json","markdown":"https://secwatch.observer/filing/0001437749-24-008810.md","text":"https://secwatch.observer/filing/0001437749-24-008810.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1168455/000143774924008810/0001437749-24-008810-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1168455/000143774924008810/plbc20240314_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T09:34:30.553156+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":"568fcb72ce674f70f971fd2638820ce9bd83ae86","claim":"PLUMAS BANCORP engaged Elliott Davis LLC as its auditor.","evidence_excerpt":"the Audit Committee selected Elliott Davis LLC as the Company’s independent registered public accounting firm for the Company’s fiscal year ending December 31, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1168455/000143774924008810/0001437749-24-008810-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Elliott Davis LLC"}],"fact_type":"auditor_change"},{"claim_id":"d9311f85a6ae82541bb1811834ec2f683daf58af","claim":"PLUMAS BANCORP dismissed Eide Bailly as its auditor.","evidence_excerpt":"On March 20, 2024, when the Company filed its Annual Report on Form 10-K for the fiscal year ended December 31, 2023 with the SEC, Eide Bailly completed its audit of the Company’s consolidated financial statements for such fiscal year, and the Company’s retention of Eide Bailly as its independent registered public accounting firm with respect to the audit of the Company’s consolidated financial statements as of December 31, 2023 terminated as of that date.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1168455/000143774924008810/0001437749-24-008810-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Eide Bailly"},{"label":"Successor","value":"Elliott Davis LLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}