{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-25-029958","form_type":"8-K","ticker":"CWBC","cik":"0001127371","company_name":"Community West Bancshares","filed_at":"2025-06-06T23:59:59+00:00","discovered_at":"2026-05-14T18:02:47.598730+00:00","generated_at":"2026-05-19T18:04:08.928024+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.1,"calibrated_materiality_score":0.1,"confidence":"high","headline":"Community West Bancshares appoints Baker Tilly as auditor after Moss Adams merger","bullets":["Moss Adams merged with Baker Tilly US, LLP effective June 3, 2025; Moss Adams resigned as auditor.","Audit Committee approved Baker Tilly as successor independent registered public accounting firm.","No disagreements or reportable events with Moss Adams for fiscal years 2023 and 2024.","Prior audit reports on financial statements and internal controls were unqualified."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-25-029958","json":"https://secwatch.observer/filing/0001628280-25-029958.json","markdown":"https://secwatch.observer/filing/0001628280-25-029958.md","text":"https://secwatch.observer/filing/0001628280-25-029958.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1127371/000162828025029958/0001628280-25-029958-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1127371/000162828025029958/cvcy-20250603.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-19T18:04:08.928024+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":"258b4296ba3d65fbbe627ec8cec49f3dd433d060","claim":"Moss Adams LLP resigned as auditor of Community West Bancshares.","evidence_excerpt":"On June 3, 2025, Community West Bancshares, (the \"Company\") was notified that Moss Adams LLP (\"Moss Adams\"), the Company's independent registered public accounting firm, merged with Baker Tilly US, LLP effective on June 3, 2025. The combined audit practices operate as Baker Tilly US, LLP (“Baker Tilly”). In connection with the notification of the merger, Moss Adams has resigned as the auditors of the Company and the Audit Committee of the Company’s Board of Directors approved the appointment of Baker Tilly, as the successor to Moss Adams, 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/1127371/000162828025029958/0001628280-25-029958-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Moss Adams LLP"},{"label":"Successor","value":"Baker Tilly US, LLP"}],"fact_type":"auditor_change"},{"claim_id":"a16a6f8b1ee1226ca8615392ba0eb8d9b7abfe8e","claim":"Community West Bancshares engaged Baker Tilly US, LLP as its auditor.","evidence_excerpt":"the Audit Committee of the Company’s Board of Directors approved the appointment of Baker Tilly, as the successor to Moss Adams, 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/1127371/000162828025029958/0001628280-25-029958-index.htm","confidence":0.95,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Baker Tilly US, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}