{"schema_version":"secwatch.filing_event.v1","accession":"0001558370-25-004493","form_type":"8-K","ticker":"FDSB","cik":"0002012726","company_name":"Fifth District Bancorp, Inc.","filed_at":"2025-04-04T23:59:59+00:00","discovered_at":"2026-05-14T18:02:50.683266+00:00","generated_at":"2026-05-23T21:30:03.360007+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Fifth District Bancorp dismisses Elliott Davis, engages EisnerAmper as new auditor","bullets":["Dismissed Elliott Davis as independent auditor on March 31, 2025, approved by Audit Committee.","Engaged EisnerAmper as new independent auditor for fiscal year ending Dec 31, 2025.","No disagreements or reportable events occurred during the two most recent fiscal years or subsequent interim period.","Elliott Davis's audit reports for 2023 and 2024 were unqualified and contained no adverse opinions.","Pre-dismissal letter from Elliott Davis agreeing with the Company's disclosures filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001558370-25-004493","json":"https://secwatch.observer/filing/0001558370-25-004493.json","markdown":"https://secwatch.observer/filing/0001558370-25-004493.md","text":"https://secwatch.observer/filing/0001558370-25-004493.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2012726/000155837025004493/0001558370-25-004493-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2012726/000155837025004493/fdsb-20250331x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T21:30:03.360007+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":"4ebd3069abab188348a2b74483783bb320897d56","claim":"Fifth District Bancorp, Inc. dismissed Elliott Davis, LLC as its auditor.","evidence_excerpt":"(a) Dismissal of Independent Registered Public Accounting Firm On March 31, 2025, Fifth District Bancorp, Inc. (the “Company”), the holding company for Fifth District Savings Bank (the “Bank”), dismissed Elliott Davis, LLC (“Elliott Davis”) 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/2012726/000155837025004493/0001558370-25-004493-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Elliott Davis, LLC"}],"fact_type":"auditor_change"},{"claim_id":"7cd117aedef02a825eb48e84ce0894d4764e0c78","claim":"Fifth District Bancorp, Inc. engaged EisnerAmper LLP as its auditor.","evidence_excerpt":"(b) Engagement of New Independent Registered Public Accounting Firm On March 31, 2025 (the “Engagement Date”), the Company engaged EisnerAmper LLP (“EisnerAmper”) to serve as the Company’s independent registered public accounting firm for the year ending December 31, 2025. The selection of EisnerAmper was approved by the Audit Committee of the Company’s Board of Directors.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/2012726/000155837025004493/0001558370-25-004493-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"EisnerAmper LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}