Shepherd's Finance, LLC: auditor change — Shepherd's Finance appoints BDO USA as new auditor after Horne resignation, no disagreements

Shepherd's Finance, LLC

Horne LLP resigned as Shepherd's Finance auditor on Oct 31, 2025, after its partners and staff joined BDO USA.
BDO USA appointed as new independent registered public accounting firm on Nov 3, 2025, approved by Audit Committee.
No adverse opinions or disagreements reported in prior audits for fiscal years 2023 and 2024.
Horne's resignation was due to a combination transaction, not accounting issues.
Company provided Horne with the 8-K and Horne agreed; letter filed as Exhibit 16.1.

item 4.01 item 9.01

Key facts

Extracted from this filing and checked against the source text.

Auditor Changes SEC 8-K Item 4.01/4.02 confidence 0.9

Shepherd's Finance, LLC engaged BDO USA, P.C. as its auditor.

Action: engagement
Auditor: BDO USA, P.C.

Exact text from the filing

On November 3, 2025, following the resignation of Horne, the Company, through and with the approval of its Audit Committee, appointed BDO as its independent registered public accounting firm.

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Auditor Changes SEC 8-K Item 4.01/4.02 confidence 0.9

Horne LLP resigned as auditor of Shepherd's Finance, LLC.

Action: resignation
Auditor: Horne LLP
Successor: BDO USA, P.C.

Exact text from the filing

Horne resigned as the Company’s independent registered public accounting firm on October 31, 2025.

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Source: SEC EDGAR

accession 0001493152-25-020826

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