secwatch.observer — SEC 8-K summary
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Issuer:     Eagle Bancorp Montana, Inc. (EBMT)
CIK:        0001478454
Form:       8-K
Filed at:   2025-07-30T23:59:59+00:00
Accession:  0001437749-25-023881
Event type: other_material
Sentiment:  negative
Materiality: 0.55
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1478454/000143774925023881/0001437749-25-023881-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1478454/000143774925023881/ebmt20250729_8k.htm
  HTML page:      https://secwatch.observer/filing/0001437749-25-023881

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