secwatch.observer — SEC 8-K summary
======================================

Issuer:     Eagle Bancorp Montana, Inc. (EBMT)
CIK:        0001478454
Form:       8-K
Filed at:   2025-06-04T23:59:59+00:00
Accession:  0001437749-25-019391
Event type: other_material
Sentiment:  neutral
Materiality: 0.25
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

- 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.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1478454/000143774925019391/0001437749-25-019391-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1478454/000143774925019391/ebmt20250603_8k.htm
  HTML page:      https://secwatch.observer/filing/0001437749-25-019391

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer