---
schema_version: "secwatch.filing_event.v1"
accession: "0001558370-25-008312"
form_type: "8-K"
ticker: "SMBK"
cik: "0001038773"
company_name: "SMARTFINANCIAL INC."
filed_at: "2025-05-30T23:59:59+00:00"
generated_at: "2026-05-20T03:54:37.193646+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.25
calibrated_materiality_score: 0.25
confidence: "high"
source: SEC EDGAR
---

# SmartFinancial dismisses Forvis Mazars, appoints Elliott Davis as new auditor

## Summary
- 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.

## SEC filing metadata
- accession: 0001558370-25-008312
- form_type: 8-K
- ticker: SMBK
- cik: 0001038773
- company_name: SMARTFINANCIAL INC.
- filed_at: 2025-05-30T23:59:59+00:00
- event_type: other
- sentiment: neutral
- materiality_score: 0.25
- calibrated_materiality_score: 0.25
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1038773/000155837025008312/0001558370-25-008312-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1038773/000155837025008312/smbk-20250529x8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001558370-25-008312
- JSON: https://secwatch.observer/filing/0001558370-25-008312.json
- Plain text: https://secwatch.observer/filing/0001558370-25-008312.txt

## Key facts
- Auditor Changes
  SMARTFINANCIAL INC. engaged Elliott Davis, PLLC as its auditor.
  - Action: engagement
  - Auditor: Elliott Davis, PLLC
  source text: On May 30, 2025, the Company notified Elliott Davis, PLLC (“Elliott Davis”) that it had been selected to serve as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2025, subject to completion of Elliott Davis’s standard client acceptance procedures.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1038773/000155837025008312/0001558370-25-008312-index.htm
- Auditor Changes
  SMARTFINANCIAL INC. dismissed Forvis Mazars, LLP as its auditor.
  - Action: dismissal
  - Auditor: Forvis Mazars, LLP
  source text: On May 29, 2025 (the “Notice Date”), SmartFinancial, Inc. (the “Company”) notified Forvis Mazars, LLP (“Forvis”) that it was being dismissed as the Company's independent registered public accounting firm as of the Notice Date.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1038773/000155837025008312/0001558370-25-008312-index.htm

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