---
schema_version: "secwatch.filing_event.v1"
accession: "0001558370-24-008114"
form_type: "8-K"
ticker: "CZNC"
cik: "0000810958"
company_name: "CITIZENS & NORTHERN CORP"
filed_at: "2024-05-14T23:59:59+00:00"
generated_at: "2026-06-02T01:34:05.486278+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.3
calibrated_materiality_score: 0.3
confidence: "high"
source: SEC EDGAR
---

# Citizens & Northern appoints Crowe LLP as auditor for FY 2024, dismisses Baker Tilly

## Summary
- Appointed Crowe LLP as independent auditor for year ending Dec 31, 2024; dismissed Baker Tilly effective May 10, 2024.
- Baker Tilly's reports on FY 2022 and 2023 financials contained no adverse opinion or qualification.
- No disagreements or reportable events with Baker Tilly during prior two fiscal years or interim period.
- Company did not consult Crowe on accounting principles, audit opinions, or disagreements prior to appointment.
- Baker Tilly provided letter to SEC agreeing with statements in this 8-K.

## SEC filing metadata
- accession: 0001558370-24-008114
- form_type: 8-K
- ticker: CZNC
- cik: 0000810958
- company_name: CITIZENS & NORTHERN CORP
- filed_at: 2024-05-14T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.3
- calibrated_materiality_score: 0.3
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/810958/000155837024008114/0001558370-24-008114-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/810958/000155837024008114/cznc-20240510x8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001558370-24-008114
- JSON: https://secwatch.observer/filing/0001558370-24-008114.json
- Plain text: https://secwatch.observer/filing/0001558370-24-008114.txt

## Key facts
- Auditor Changes
  CITIZENS & NORTHERN CORP engaged Crowe LLP as its auditor.
  - Action: engagement
  - Auditor: Crowe LLP
  source text: appointed Crowe LLP ("Crowe") as the Company's new independent registered public accounting firm for and with respect to the year ending December 31, 2024, and dismissed Baker Tilly US, LLP ("Baker Tilly").
  evidence_url: https://www.sec.gov/Archives/edgar/data/810958/000155837024008114/0001558370-24-008114-index.htm
- Auditor Changes
  CITIZENS & NORTHERN CORP dismissed Baker Tilly US, LLP as its auditor.
  - Action: dismissal
  - Auditor: Baker Tilly US, LLP
  - Successor: Crowe LLP
  source text: appointed Crowe LLP ("Crowe") as the Company's new independent registered public accounting firm for and with respect to the year ending December 31, 2024, and dismissed Baker Tilly US, LLP ("Baker Tilly").
  evidence_url: https://www.sec.gov/Archives/edgar/data/810958/000155837024008114/0001558370-24-008114-index.htm

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