SmartFinancial dismisses Forvis Mazars, appoints Elliott Davis as new auditor

SMARTFINANCIAL INC.

Forvis Mazars dismissed as independent auditor on May 29, 2025, at Audit Committee direction.
Elliott Davis engaged as new independent auditor for FY2025, effective May 30, 2025.
No disagreements or reportable events with Forvis during fiscal years 2024, 2023, or subsequent interim period.
Prior audit reports for 2024 and 2023 were unqualified with no adverse opinions.
Engagement of Elliott Davis subject to completion of standard client acceptance procedures.

item 4.01item 9.01

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