Sierra Bancorp dismisses RSM US LLP, appoints Forvis Mazars as auditor for FY2025

SIERRA BANCORP

Audit Committee finalized dismissal of RSM and approval of Forvis Mazars at March 20, 2025 meeting.
RSM's reports for fiscal years 2023 and 2024 contained no adverse opinion or qualification.
No disagreements or reportable events occurred between RSM and the Company during the relevant periods.
Forvis Mazars' client acceptance and independence confirmed March 19, 2025.
The auditor change applies to the Company's 2025 fiscal year.

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