{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-018335","form_type":"8-K/A","ticker":"BCAL","cik":"0001795815","company_name":"California BanCorp \\ CA","filed_at":"2024-05-09T23:59:59+00:00","discovered_at":"2026-05-14T18:03:20.150467+00:00","generated_at":"2026-06-02T06:41:30.143373+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Southern California Bancorp amends 8-K on auditor change; Eide Bailly engagement ends May 8, 2024","bullets":["Eide Bailly completed Q1 2024 interim review on May 8, 2024; engagement terminated that date.","No disagreements or reportable events during 2023, 2022, or interim period through May 8, 2024.","Eide Bailly's reports for 2023 and 2022 were unqualified with no adverse opinion.","Eide Bailly provided a letter (Exhibit 16.1) agreeing with the company's disclosures."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-018335","json":"https://secwatch.observer/filing/0001493152-24-018335.json","markdown":"https://secwatch.observer/filing/0001493152-24-018335.md","text":"https://secwatch.observer/filing/0001493152-24-018335.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1795815/000149315224018335/0001493152-24-018335-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1795815/000149315224018335/form8-ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T06:41:30.143373+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":"004c95794bc8097e08ab26da838219191ea8fb73","claim":"California BanCorp \\ CA dismissed Eide Bailly LLP as its auditor.","evidence_excerpt":"On May 8, 2024, Eide Bailly completed its review of the Company’s interim financial statements for the quarter ending March 31, 2024, and the Company’s engagement of Eide Bailly as its independent registered public accounting firm terminated as of that date.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1795815/000149315224018335/0001493152-24-018335-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Eide Bailly LLP"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}