{"schema_version":"secwatch.filing_event.v1","accession":"0001541119-25-000028","form_type":"8-K","ticker":"SFBC","cik":"0001541119","company_name":"Sound Financial Bancorp, Inc.","filed_at":"2025-06-05T23:59:59+00:00","discovered_at":"2026-05-14T18:02:48.702474+00:00","generated_at":"2026-05-19T21:48:36.305827+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.1,"calibrated_materiality_score":0.1,"confidence":"high","headline":"Sound Financial Bancorp replaces auditor after Moss Adams merges with Baker Tilly","bullets":["Moss Adams merged with Baker Tilly effective June 3, 2025; Baker Tilly appointed as successor auditor.","Audit reports for 2023 and 2024 were unqualified; no adverse opinions or modifications.","No disagreements or reportable events occurred during the past two years or interim period.","Moss Adams resigned and the Audit Committee approved Baker Tilly as successor."],"urls":{"canonical":"https://secwatch.observer/filing/0001541119-25-000028","json":"https://secwatch.observer/filing/0001541119-25-000028.json","markdown":"https://secwatch.observer/filing/0001541119-25-000028.md","text":"https://secwatch.observer/filing/0001541119-25-000028.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1541119/000154111925000028/0001541119-25-000028-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1541119/000154111925000028/sfbc-20250603.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-19T21:48:36.305827+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":"7161276a7b8264505dcadc90bd568e036cd9111a","claim":"Moss Adams LLP resigned as auditor of Sound Financial Bancorp, Inc..","evidence_excerpt":"Moss Adams has resigned as the auditors of the Company and the Audit Committee of the Company’s Board of Directors approved the appointment of Baker Tilly, as the successor to Moss Adams, as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1541119/000154111925000028/0001541119-25-000028-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Moss Adams LLP"},{"label":"Successor","value":"Baker Tilly US, LLP"}],"fact_type":"auditor_change"},{"claim_id":"d9be614ca98ec487de3c8f15db855bd46cd64f92","claim":"Sound Financial Bancorp, Inc. engaged Baker Tilly US, LLP as its auditor.","evidence_excerpt":"the Audit Committee of the Company’s Board of Directors approved the appointment of Baker Tilly, as the successor to Moss Adams, as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1541119/000154111925000028/0001541119-25-000028-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Baker Tilly US, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}