secwatch.observer — SEC 8-K summary ====================================== Issuer: Shepherd's Finance, LLC (—) CIK: 0001544190 Form: 8-K Filed at: 2023-01-26T23:59:59+00:00 Accession: 0001493152-23-002564 Event type: other_material Sentiment: neutral Materiality: 0.25 Item codes: 4.01, 9.01 LLM model: deepseek-v4-flash:cloud@v2 Shepherd's Finance dismisses auditor Warren Averett, appoints HORNE LLP as new auditor -------------------------------------------------------------------------------- - 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. Source: EDGAR index: https://www.sec.gov/Archives/edgar/data/1544190/000149315223002564/0001493152-23-002564-index.htm Primary doc: https://www.sec.gov/Archives/edgar/data/1544190/000149315223002564/form8-k.htm HTML page: https://secwatch.observer/filing/0001493152-23-002564 License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer