{"schema_version":"secwatch.filing_event.v1","accession":"0001562762-24-000059","form_type":"8-K","ticker":"BOTJ","cik":"0001275101","company_name":"BANK OF THE JAMES FINANCIAL GROUP INC","filed_at":"2024-03-15T23:59:59+00:00","discovered_at":"2026-05-14T18:03:23.649912+00:00","generated_at":"2026-06-04T16:45:12.075907+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.2,"calibrated_materiality_score":0.2,"confidence":"high","headline":"Bank of the James Financial Group replaces auditor YHB with Elliott Davis for FY 2024","bullets":["Dismissed Yount, Hyde & Barbour as auditor after 2023 audit and 10-K filing.","Audit committee selected Elliott Davis, PLLC as new independent auditor for 2024 fiscal year.","No disagreements or reportable events with YHB in past two audits or interim period.","YHB's reports on 2022 and 2021 financials were unqualified, no adverse opinions."],"urls":{"canonical":"https://secwatch.observer/filing/0001562762-24-000059","json":"https://secwatch.observer/filing/0001562762-24-000059.json","markdown":"https://secwatch.observer/filing/0001562762-24-000059.md","text":"https://secwatch.observer/filing/0001562762-24-000059.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1275101/000156276224000059/0001562762-24-000059-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1275101/000156276224000059/botj-20240312x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T16:45:12.075907+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":"35ea3182c483ff14c2e1895da52b535652cabe2e","claim":"BANK OF THE JAMES FINANCIAL GROUP INC engaged Elliott Davis, PLLC as its auditor.","evidence_excerpt":"At the same meeting, the Audit Committee selected the accounting firm of Elliott Davis, PLLC (“Elliott Davis”) as the new independent registered public accounting firm for the Company’s 2024 fiscal year.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1275101/000156276224000059/0001562762-24-000059-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Elliott Davis, PLLC"}],"fact_type":"auditor_change"},{"claim_id":"e0793ec18179eeebf7e59e64f1939f2298a0f5d7","claim":"BANK OF THE JAMES FINANCIAL GROUP INC dismissed Yount, Hyde & Barbour, P.C. as its auditor.","evidence_excerpt":"At a meeting on March 12, 2024, the Audit Committee of Bank of the James Financial Group, Inc. (the “Company”) dismissed Yount, Hyde & Barbour, P.C. (“YHB”) as the Company’s independent registered public accounting firm upon completion of the 2023 audit and filing of the fiscal year 2023 Form 10-K.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1275101/000156276224000059/0001562762-24-000059-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Yount, Hyde & Barbour, P.C."},{"label":"Successor","value":"Elliott Davis, PLLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}