{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-23-002564","form_type":"8-K","ticker":null,"cik":"0001544190","company_name":"Shepherd's Finance, LLC","filed_at":"2023-01-26T23:59:59+00:00","discovered_at":"2026-05-14T18:03:45.516343+00:00","generated_at":"2026-06-20T08:11:39.908832+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"Shepherd's Finance dismisses auditor Warren Averett, appoints HORNE LLP as new auditor","bullets":["Dismissed Warren Averett as independent auditor after FY 2022 audit; reason: Warren Averett transitioning away from public company audits.","Engaged HORNE LLP as new independent auditor for FY 2023, approved by Audit Committee.","No disagreements or reportable events between Shepherd's Finance and Warren Averett in prior periods."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-23-002564","json":"https://secwatch.observer/filing/0001493152-23-002564.json","markdown":"https://secwatch.observer/filing/0001493152-23-002564.md","text":"https://secwatch.observer/filing/0001493152-23-002564.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1544190/000149315223002564/0001493152-23-002564-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1544190/000149315223002564/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-20T08:11:39.908832+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":"83e6ac6612b717b22f99d0fe28e819d93278298a","claim":"Shepherd's Finance, LLC dismissed Warren Averett, LLC as its auditor.","evidence_excerpt":"On January 20, 2023, Shepherd’s Finance, LLC (the “Registrant”) dismissed Warren Averett, LLC (“Warren Averett”) as its independent registered public accounting firm to audit the Registrant’s financial statements, to be effective after the audit of the fiscal year ended December 31, 2022.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1544190/000149315223002564/0001493152-23-002564-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Warren Averett, LLC"}],"fact_type":"auditor_change"},{"claim_id":"f6bd05cb72a21646e88eef4df68d8dc1ba0e0851","claim":"Shepherd's Finance, LLC engaged HORNE LLP as its auditor.","evidence_excerpt":"On January 20, 2023, the Registrant engaged HORNE LLP (“HORNE”) as its new independent registered public accounting firm to audit the Registrant’s financial statements for the fiscal year ending December 31, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1544190/000149315223002564/0001493152-23-002564-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"HORNE LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}