---
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"
generated_at: "2026-06-20T08:11:39.908832+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.25
calibrated_materiality_score: 0.25
confidence: "high"
source: SEC EDGAR
---

# Shepherd's Finance dismisses auditor Warren Averett, appoints HORNE LLP as new auditor

## Summary
- 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.

## SEC filing metadata
- accession: 0001493152-23-002564
- form_type: 8-K
- cik: 0001544190
- company_name: Shepherd's Finance, LLC
- filed_at: 2023-01-26T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.25
- calibrated_materiality_score: 0.25
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-23-002564
- JSON: https://secwatch.observer/filing/0001493152-23-002564.json
- Plain text: https://secwatch.observer/filing/0001493152-23-002564.txt

## Key facts
- Auditor Changes
  Shepherd's Finance, LLC dismissed Warren Averett, LLC as its auditor.
  - Action: dismissal
  - Auditor: Warren Averett, LLC
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1544190/000149315223002564/0001493152-23-002564-index.htm
- Auditor Changes
  Shepherd's Finance, LLC engaged HORNE LLP as its auditor.
  - Action: engagement
  - Auditor: HORNE LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1544190/000149315223002564/0001493152-23-002564-index.htm

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