---
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"
generated_at: "2026-05-19T23:49:01.495259+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.25
calibrated_materiality_score: 0.25
confidence: "high"
source: SEC EDGAR
---

# Eagle Bancorp Montana replaces Moss Adams with Baker Tilly; material weakness unremediated

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.25
- calibrated_materiality_score: 0.25
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-25-019391
- JSON: https://secwatch.observer/filing/0001437749-25-019391.json
- Plain text: https://secwatch.observer/filing/0001437749-25-019391.txt

## Key facts
- Auditor Changes
  Moss Adams LLP resigned as auditor of Eagle Bancorp Montana, Inc..
  - Action: resignation
  - Auditor: Moss Adams LLP
  - Successor: Baker Tilly US, LLP
  source text: (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_url: https://www.sec.gov/Archives/edgar/data/1478454/000143774925019391/0001437749-25-019391-index.htm
- Auditor Changes
  Eagle Bancorp Montana, Inc. engaged Baker Tilly US, LLP as its auditor.
  - Action: engagement
  - Auditor: Baker Tilly US, LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1478454/000143774925019391/0001437749-25-019391-index.htm

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