{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-25-019406","form_type":"8-K","ticker":"FNWB","cik":"0001556727","company_name":"First Northwest Bancorp","filed_at":"2025-06-04T23:59:59+00:00","discovered_at":"2026-05-14T18:02:48.750805+00:00","generated_at":"2026-05-19T23:54:36.300118+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":"First Northwest Bancorp appoints Baker Tilly as auditor after Moss Adams merger","bullets":["Moss Adams LLP merged into Baker Tilly US, LLP effective June 3, 2025; Baker Tilly succeeds as auditor.","Audit reports for 2024 and 2023 were unqualified; no adverse opinions or modifications.","No disagreements or reportable events with Moss Adams during 2024, 2023, or interim 2025.","Company provided draft 8-K to Moss Adams, which agreed and filed letter as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-25-019406","json":"https://secwatch.observer/filing/0001437749-25-019406.json","markdown":"https://secwatch.observer/filing/0001437749-25-019406.md","text":"https://secwatch.observer/filing/0001437749-25-019406.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1556727/000143774925019406/0001437749-25-019406-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1556727/000143774925019406/fnwb20250529_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-19T23:54:36.300118+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":"be0d18dd236564c03a8478930849154962955b42","claim":"First Northwest Bancorp 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/1556727/000143774925019406/0001437749-25-019406-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"}