---
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"
generated_at: "2026-06-17T16:13:27.286020+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.35
calibrated_materiality_score: 0.35
confidence: "high"
source: SEC EDGAR
---

# Sierra Bancorp dismisses Eide Bailly, appoints RSM US LLP as auditor for 2023

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.35
- calibrated_materiality_score: 0.35
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001558370-23-004589
- JSON: https://secwatch.observer/filing/0001558370-23-004589.json
- Plain text: https://secwatch.observer/filing/0001558370-23-004589.txt

## Key facts
- Auditor Changes
  SIERRA BANCORP engaged RSM US LLP as its auditor.
  - Action: engagement
  - Auditor: RSM US LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1130144/000155837023004589/0001558370-23-004589-index.htm
- Auditor Changes
  SIERRA BANCORP dismissed Eide Bailly, LLP as its auditor.
  - Action: dismissal
  - Auditor: Eide Bailly, LLP
  - Successor: RSM US LLP
  source text: dismissed Eide Bailly, LLP ("Eide Bailly") as the Company's independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1130144/000155837023004589/0001558370-23-004589-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.