{"schema_version":"secwatch.filing_event.v1","accession":"0001558370-23-004589","form_type":"8-K","ticker":"BSRR","cik":"0001130144","company_name":"SIERRA BANCORP","filed_at":"2023-03-24T23:59:59+00:00","discovered_at":"2026-05-14T18:03:43.940148+00:00","generated_at":"2026-06-17T16:13:27.286020+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"Sierra Bancorp dismisses Eide Bailly, appoints RSM US LLP as auditor for 2023","bullets":["Audit committee dismissed Eide Bailly and selected RSM US LLP as new independent auditor for FY2023.","Eide Bailly's reports on 2022 and 2021 financials were unqualified; no adverse opinions or modifications.","No disagreements or reportable events between Eide Bailly and Sierra Bancorp during the covered periods.","Company did not consult RSM on any accounting or audit matters prior to appointment."],"urls":{"canonical":"https://secwatch.observer/filing/0001558370-23-004589","json":"https://secwatch.observer/filing/0001558370-23-004589.json","markdown":"https://secwatch.observer/filing/0001558370-23-004589.md","text":"https://secwatch.observer/filing/0001558370-23-004589.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1130144/000155837023004589/0001558370-23-004589-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1130144/000155837023004589/bsrr-20230321x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-17T16:13:27.286020+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":"181c07e384ae14f1a1f71f2dd797d04d4151a543","claim":"SIERRA BANCORP engaged RSM US LLP as its auditor.","evidence_excerpt":"selected the accounting firm of RSM US LLP (\"RSM\") as the new independent registered public accounting firm for the Company's 2023 fiscal year.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1130144/000155837023004589/0001558370-23-004589-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":"cd334ccf6ea5c6aec9f8b262bb5073345560d7cb","claim":"SIERRA BANCORP dismissed Eide Bailly, LLP as its auditor.","evidence_excerpt":"dismissed Eide Bailly, LLP (\"Eide Bailly\") 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/1130144/000155837023004589/0001558370-23-004589-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Eide Bailly, 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"}