secwatch.observer — SEC 8-K summary
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Issuer:     Shepherd's Finance, LLC (—)
CIK:        0001544190
Form:       8-K
Filed at:   2025-11-05T23:59:59+00:00
Accession:  0001493152-25-020826
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 appoints BDO USA as new auditor after Horne resignation, no disagreements
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- 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.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1544190/000149315225020826/0001493152-25-020826-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1544190/000149315225020826/form8-k.htm
  HTML page:      https://secwatch.observer/filing/0001493152-25-020826

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