---
schema_version: "secwatch.filing_event.v1"
accession: "0001437749-25-023881"
form_type: "8-K"
ticker: "EBMT"
cik: "0001478454"
company_name: "Eagle Bancorp Montana, Inc."
filed_at: "2025-07-30T23:59:59+00:00"
generated_at: "2026-05-17T22:58:10.459727+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# Eagle Bancorp Montana appoints Plante & Moran as new auditor for FY2026; material weakness persists

## Summary
- Board approved appointment of Plante & Moran as independent auditor for fiscal year ending Dec 31, 2026, replacing Baker Tilly.
- Baker Tilly will remain auditor through 2025 audit; dismissal effective after its report on 2025 financials.
- Prior auditor Moss Adams issued adverse opinion on internal control over financial reporting for 2024 due to material weakness.
- Material weakness relates to insufficient precision in classification of borrowings as short-term or long-term; not yet remediated.
- No disagreements with prior auditors on accounting or auditing matters except for the known material weakness.

## SEC filing metadata
- accession: 0001437749-25-023881
- form_type: 8-K
- ticker: EBMT
- cik: 0001478454
- company_name: Eagle Bancorp Montana, Inc.
- filed_at: 2025-07-30T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.55
- calibrated_materiality_score: 0.55
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1478454/000143774925023881/0001437749-25-023881-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1478454/000143774925023881/ebmt20250729_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-25-023881
- JSON: https://secwatch.observer/filing/0001437749-25-023881.json
- Plain text: https://secwatch.observer/filing/0001437749-25-023881.txt

## Key facts
- Auditor Changes
  Eagle Bancorp Montana, Inc. dismissed Baker Tilly US, LLP as its auditor.
  - Action: dismissal
  - Auditor: Baker Tilly US, LLP
  - Successor: Plante & Moran, PLLC
  source text: dependent registered public accounting firm for the fiscal year ending December 31, 2026, subject to completion by Plante Moran of its standard client acceptance procedures and execution of an engagement letter, and the dismissal of Baker Tilly. The dismissal of Baker Tilly and the appointment of Plante Moran will become effective upon the issuance by Baker Tilly of its report on the Company’s consolidated financial statements as of and for the fiscal year ending December 31, 2025 and the effectiveness of internal control over financial reporting as of December 31, 2025 for inclusion in the Company’s Annual Report on Form 10-K for the fiscal year ending December 31, 2025.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1478454/000143774925023881/0001437749-25-023881-index.htm
- Auditor Changes
  Moss Adams LLP resigned as auditor of Eagle Bancorp Montana, Inc..
  - Action: resignation
  - Auditor: Moss Adams LLP
  source text: ☐ Item 4.01 Changes in Registrant ’ s Certifying Accountant As previously reported, on June 3, 2025, Eagle Bancorp Montana, Inc.'s (the “Company”) prior independent registered public accounting firm, Moss Adams LLP ("Moss Adams") merged with Baker Tilly US, LLP. The combined audit practices operate as Baker Tilly US, LLP (“Baker Tilly”).
  evidence_url: https://www.sec.gov/Archives/edgar/data/1478454/000143774925023881/0001437749-25-023881-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/1478454/000143774925023881/0001437749-25-023881-index.htm
- Auditor Changes
  Eagle Bancorp Montana, Inc. engaged Plante & Moran, PLLC as its auditor.
  - Action: engagement
  - Auditor: Plante & Moran, PLLC
  source text: As a result of this process, following the review and evaluation of proposals from participating firms, on July 24, 2025, the Board approved the recommendation of the Audit Committee to appoint Plante & Moran, PLLC (“Plante Moran”) as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2026, subject to completion by Plante Moran of its standard client acceptance procedures and execution of an engagement letter, and the dismissal of Baker Tilly.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1478454/000143774925023881/0001437749-25-023881-index.htm

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