{"schema_version":"secwatch.filing_event.v1","accession":"0001558370-22-018925","form_type":"8-K","ticker":"BWB","cik":"0001341317","company_name":"Bridgewater Bancshares Inc","filed_at":"2022-12-22T23:59:59+00:00","discovered_at":"2026-05-14T18:03:50.276034+00:00","generated_at":"2026-06-20T23:56:27.144906+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Bridgewater Bancshares dismisses CLA as auditor, engages RSM US LLP effective Jan 1, 2023","bullets":["Audit Committee dismissed CliftonLarsonAllen LLP after completion of FY 2022 audit; no adverse opinions or disagreements.","Committee approved engagement of RSM US LLP as independent auditor for year ending Dec 31, 2023, effective Jan 1, 2023.","No reportable events or disagreements occurred during CLA's audits for 2021 and 2020.","CLA's reports on Bridgewater's 2021 and 2020 financials were unqualified with no modifications.","CLA furnished a letter to the SEC (Exhibit 16.1) agreeing with the Company's disclosures."],"urls":{"canonical":"https://secwatch.observer/filing/0001558370-22-018925","json":"https://secwatch.observer/filing/0001558370-22-018925.json","markdown":"https://secwatch.observer/filing/0001558370-22-018925.md","text":"https://secwatch.observer/filing/0001558370-22-018925.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1341317/000155837022018925/0001558370-22-018925-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1341317/000155837022018925/bwb-20221222x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-20T23:56:27.144906+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":"3bd9957c0b831f38f5d7168f8c526333f9e5e455","claim":"Bridgewater Bancshares Inc engaged RSM US LLP as its auditor.","evidence_excerpt":"​ (b) Newly Engaged Independent Registered Public Accounting Firm ​ In connection with the dismissal of CLA and on the same date, the Committee approved the engagement of RSM US LLP (“ RSM ”) as the Company’s new independent registered public accounting firm for the year ending December 31, 2023, effective January 1, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1341317/000155837022018925/0001558370-22-018925-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"RSM US LLP"}],"fact_type":"auditor_change"},{"claim_id":"55a6e950585956a8f6b1409b033b7f9b50857b56","claim":"Bridgewater Bancshares Inc dismissed CliftonLarsonAllen LLP as its auditor.","evidence_excerpt":"(a) Dismissal of Independent Registered Public Accounting Firm ​ On December 20, 2022, the Audit Committee (the “ Committee ”) of the Board of Directors of Bridgewater Bancshares, Inc. (the “ Company ”) approved the dismissal of the Company’s current independent registered public accounting firm, CliftonLarsonAllen LLP (“ CLA ”), upon completion of the audit of the Company’s consolidated financial statements for the year ending December 31, 2022. ​ The reports of CLA on the Company’s consolidated financial statements as of and for the years ended December 31, 2021 and 2020 did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles. ​ In connection with CLA’s audits during the years ended December 31, 2021 and 2020, and through the date of the Committee's action dismissing CLA, there have been n","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1341317/000155837022018925/0001558370-22-018925-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"CliftonLarsonAllen LLP"},{"label":"Successor","value":"RSM US LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}