{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-25-019391","form_type":"8-K","ticker":"EBMT","cik":"0001478454","company_name":"Eagle Bancorp Montana, Inc.","filed_at":"2025-06-04T23:59:59+00:00","discovered_at":"2026-05-14T18:02:48.418129+00:00","generated_at":"2026-05-19T23:49:01.495259+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":"Eagle Bancorp Montana replaces Moss Adams with Baker Tilly; material weakness unremediated","bullets":["Moss Adams merged into Baker Tilly; auditor resigned and Baker Tilly appointed as successor effective June 3, 2025.","Prior audit reports for 2024 and 2023 had no adverse opinion on financial statements; 2024 internal controls adverse due to material weakness.","Material weakness relates to classification of borrowings in statement of cash flows; not yet remediated.","No disagreements with Moss Adams on accounting principles or audit scope."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-25-019391","json":"https://secwatch.observer/filing/0001437749-25-019391.json","markdown":"https://secwatch.observer/filing/0001437749-25-019391.md","text":"https://secwatch.observer/filing/0001437749-25-019391.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1478454/000143774925019391/0001437749-25-019391-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1478454/000143774925019391/ebmt20250603_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-19T23:49:01.495259+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":"0c75d5608749779467a5d65d0c0f2d7f33d5b440","claim":"Moss Adams LLP resigned as auditor of Eagle Bancorp Montana, Inc..","evidence_excerpt":"(the \"Company\") was notified that Moss Adams LLP (\"Moss Adams\"), the Company's independent registered public accounting firm, merged with Baker Tilly US, LLP effective on June 3, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1478454/000143774925019391/0001437749-25-019391-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Moss Adams LLP"},{"label":"Successor","value":"Baker Tilly US, LLP"}],"fact_type":"auditor_change"},{"claim_id":"30ec4bb004976c052a1cca9b04bde7c1dc03db6c","claim":"Eagle Bancorp Montana, Inc. engaged Baker Tilly US, LLP as its auditor.","evidence_excerpt":"the Audit Committee of the Company’s Board of Directors approved the appointment of Baker Tilly, as the successor to Moss Adams, 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/1478454/000143774925019391/0001437749-25-019391-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Baker Tilly US, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}