---
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"
generated_at: "2026-06-04T16:45:12.075907+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.2
calibrated_materiality_score: 0.2
confidence: "high"
source: SEC EDGAR
---

# Bank of the James Financial Group replaces auditor YHB with Elliott Davis for FY 2024

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other
- sentiment: neutral
- materiality_score: 0.2
- calibrated_materiality_score: 0.2
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001562762-24-000059
- JSON: https://secwatch.observer/filing/0001562762-24-000059.json
- Plain text: https://secwatch.observer/filing/0001562762-24-000059.txt

## Key facts
- Auditor Changes
  BANK OF THE JAMES FINANCIAL GROUP INC engaged Elliott Davis, PLLC as its auditor.
  - Action: engagement
  - Auditor: Elliott Davis, PLLC
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1275101/000156276224000059/0001562762-24-000059-index.htm
- Auditor Changes
  BANK OF THE JAMES FINANCIAL GROUP INC dismissed Yount, Hyde & Barbour, P.C. as its auditor.
  - Action: dismissal
  - Auditor: Yount, Hyde & Barbour, P.C.
  - Successor: Elliott Davis, PLLC
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1275101/000156276224000059/0001562762-24-000059-index.htm

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