{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-24-002223","form_type":"8-K","ticker":"PEBK","cik":"0001093672","company_name":"PEOPLES BANCORP OF NORTH CAROLINA INC","filed_at":"2024-02-27T23:59:59+00:00","discovered_at":"2026-05-14T18:03:23.344122+00:00","generated_at":"2026-06-05T10:38:16.369473+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Peoples Bancorp of NC replaces auditor Elliott Davis with FORVIS for FY2024","bullets":["Audit Committee engaged FORVIS, LLP as independent auditor for FY2024, effective after completion of 2023 audit.","Elliott Davis, PLLC dismissed as auditor; had served since June 2015. No disagreements or reportable events in prior audits.","Elliott Davis's reports for FY2022 and FY2021 contained no adverse opinions or qualifications.","Company provided Elliott Davis with draft 8-K; Elliott Davis filed letter with SEC agreeing with statements."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-24-002223","json":"https://secwatch.observer/filing/0001654954-24-002223.json","markdown":"https://secwatch.observer/filing/0001654954-24-002223.md","text":"https://secwatch.observer/filing/0001654954-24-002223.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1093672/000165495424002223/0001654954-24-002223-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1093672/000165495424002223/pebk_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-05T10:38:16.369473+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}