{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-24-002795","form_type":"8-K/A","ticker":"PEBK","cik":"0001093672","company_name":"PEOPLES BANCORP OF NORTH CAROLINA INC","filed_at":"2024-03-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:23.343646+00:00","generated_at":"2026-06-05T01:07:37.482186+00:00","sec_items":["9.01","4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"Peoples Bancorp of N.C. completes auditor change to FORVIS, no prior disagreements","bullets":["Auditor changed from Elliott Davis to FORVIS, effective March 7, 2024 upon completion of 2023 audit.","No adverse opinions, disagreements, or reportable events occurred during the two most recent fiscal years.","Audit committee conducted a competitive review before approving FORVIS for fiscal year ending Dec. 31, 2024.","Elliott Davis’ reports for 2023 and 2022 were unqualified and not modified as to uncertainty or scope."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-24-002795","json":"https://secwatch.observer/filing/0001654954-24-002795.json","markdown":"https://secwatch.observer/filing/0001654954-24-002795.md","text":"https://secwatch.observer/filing/0001654954-24-002795.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1093672/000165495424002795/0001654954-24-002795-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1093672/000165495424002795/pebk_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-05T01:07:37.482186+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":"333d117c03f38101b333e90c7da405ccf6c90946","claim":"PEOPLES BANCORP OF NORTH CAROLINA INC engaged FORVIS, LLP as its auditor.","evidence_excerpt":"on February 22, 2024, the Committee approved the engagement of FORVIS, LLP (“FORVIS”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1093672/000165495424002795/0001654954-24-002795-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"FORVIS, LLP"}],"fact_type":"auditor_change"},{"claim_id":"89d21afb9b48688576bccc1d2274e3abf79140d3","claim":"PEOPLES BANCORP OF NORTH CAROLINA INC dismissed Elliott Davis, PLLC as its auditor.","evidence_excerpt":"On February 23, 2024, the Company informed Elliott Davis, PLLC (“Elliott Davis”), the Company’s independent registered public accounting firm since June 2015, that it would be dismissed as the Company’s independent registered public accounting firm effective upon the completion of the Company’s 2023 audit. The Company’s audit was completed on March 7, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1093672/000165495424002795/0001654954-24-002795-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Elliott Davis, PLLC"},{"label":"Successor","value":"FORVIS, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}