{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-24-035805","form_type":"8-K","ticker":"PLBC","cik":"0001168455","company_name":"PLUMAS BANCORP","filed_at":"2024-11-20T23:59:59+00:00","discovered_at":"2026-05-14T18:03:07.830646+00:00","generated_at":"2026-05-29T21:35:55.522582+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Plumas Bancorp changes 401(k) Plan auditor from Eide Bailly to Elliot Davis","bullets":["Dismissed Eide Bailly LLP as auditor for the 401(k) Profit Sharing Plan on Nov 19, 2024; no disagreements or reportable events.","Appointed Elliot Davis, LLC as new independent auditor for the Plan's fiscal year ending Dec 31, 2024.","Audit & Risk Committee approved both dismissal and appointment.","No prior consultations with Elliot Davis regarding accounting principles or audit opinions."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-24-035805","json":"https://secwatch.observer/filing/0001437749-24-035805.json","markdown":"https://secwatch.observer/filing/0001437749-24-035805.md","text":"https://secwatch.observer/filing/0001437749-24-035805.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1168455/000143774924035805/0001437749-24-035805-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1168455/000143774924035805/plbc20241120_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-29T21:35:55.522582+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}