{"schema_version":"secwatch.filing_event.v1","accession":"0001856365-25-000032","form_type":"8-K","ticker":"FINW","cik":"0001856365","company_name":"Finwise Bancorp","filed_at":"2025-06-06T23:59:59+00:00","discovered_at":"2026-05-14T18:02:50.196118+00:00","generated_at":"2026-05-19T18:37:27.357551+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":"FinWise Bancorp appoints Baker Tilly as auditor after Moss Adams merger","bullets":["Moss Adams LLP merged with Baker Tilly US, LLP effective June 3, 2025; Moss Adams resigned as auditor.","Audit committee approved appointment of Baker Tilly as successor independent registered public accounting firm.","No adverse opinions, disagreements, or reportable events in prior audits (FY2023, FY2024) or interim period.","Neither FinWise nor its representatives consulted Baker Tilly on accounting or audit matters before appointment."],"urls":{"canonical":"https://secwatch.observer/filing/0001856365-25-000032","json":"https://secwatch.observer/filing/0001856365-25-000032.json","markdown":"https://secwatch.observer/filing/0001856365-25-000032.md","text":"https://secwatch.observer/filing/0001856365-25-000032.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1856365/000185636525000032/0001856365-25-000032-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1856365/000185636525000032/finw-20250603.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-19T18:37:27.357551+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":"73d191136878de671a511f496f469c26a94bb5f1","claim":"Finwise Bancorp 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/1856365/000185636525000032/0001856365-25-000032-index.htm","confidence":0.99,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Baker Tilly US, LLP"}],"fact_type":"auditor_change"},{"claim_id":"93a67ee1fbd8b57006c5fbeb3760973272055524","claim":"Moss Adams LLP resigned as auditor of Finwise Bancorp.","evidence_excerpt":"On June 3, 2025, FinWise Bancorp, (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/1856365/000185636525000032/0001856365-25-000032-index.htm","confidence":0.99,"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"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}