{"schema_version":"secwatch.filing_event.v1","accession":"0001730984-25-000044","form_type":"8-K","ticker":"BCML","cik":"0001730984","company_name":"BayCom Corp","filed_at":"2025-06-05T23:59:59+00:00","discovered_at":"2026-05-14T18:02:49.505881+00:00","generated_at":"2026-05-19T22:20:37.576149+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":"BayCom Corp replaces auditor Moss Adams with Baker Tilly after merger","bullets":["Moss Adams LLP merged with Baker Tilly US, LLP effective June 3, 2025.","Audit committee approved Baker Tilly as successor independent registered public accounting firm.","No disagreements or reportable events occurred with Moss Adams during 2024, 2023, or interim 2025.","Moss Adams' letter agreeing with statements supplied as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001730984-25-000044","json":"https://secwatch.observer/filing/0001730984-25-000044.json","markdown":"https://secwatch.observer/filing/0001730984-25-000044.md","text":"https://secwatch.observer/filing/0001730984-25-000044.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1730984/000173098425000044/0001730984-25-000044-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1730984/000173098425000044/bcml-20250603x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-19T22:20:37.576149+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":"56e8bda41ad513d997b3c2bf7b14420599a469b2","claim":"Moss Adams LLP resigned as auditor of BayCom Corp.","evidence_excerpt":"Changes in Registrant’s Certifying Accountant ​ On June 3, 2025, BayCom Corp (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.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1730984/000173098425000044/0001730984-25-000044-index.htm","confidence":0.9,"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":"7a32143f807c102da3c25000da6d8a0ed738f836","claim":"BayCom Corp 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/1730984/000173098425000044/0001730984-25-000044-index.htm","confidence":0.9,"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"}