Company: FGBI
Filing Date: 2025-06-18
Form Type: 8-K
Source: 0001408534-25-000048
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Company: First Guaranty Bancshares, Inc.
Filing Date: 2025-06-18
Form: 8-K
Item: Item 4.01
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Item 4.01

Changes in Registrant's Certifying Accountant

(a) Dismissal of Independent Registered Public Accounting Firm

On June 13, 2025, the Audit Committee of the Board of Directors (the “ Audit Committee”) of First Guaranty Bancshares, Inc. (“ First Guaranty”) was informed by Griffith, Delaney, Hillman & Lett, CPAs, PSC (“ GDHL”) of GDHL’s resignation as First Guaranty’s independent registered public accounting firm. The Audit Committee accepted GDHL’s resignation on June 13, 2025.

The reports of GDHL on First Guaranty’s financial statements for the years ended December 31, 2024 and 2023, did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles.

During the fiscal years ended December 31, 2024 and 2023, and the subsequent interim period through June 13, 2025, there have been no “disagreements” (within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions) with GDHL on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements if not resolved to the satisfaction of GDHL would have caused GDHL to make reference thereto in its reports on the consolidated financial statements for such years. During the fiscal years ended December 31, 2024 and 2023, and the subsequent interim period through June 13, 2025, there have been no “reportable events” (as defined in Item 304(a)(1)(v) of Regulation S-K).

First Guaranty has provided GDHL with a copy of the disclosure it is making herein in response to Item 304(a) of Regulation S-K and requested that GDHL furnish First Guaranty with a copy of its letter addressed to the Securities and Exchange Commission (the “ SEC”), pursuant to Item 304(a)(3) of Regulation S-K, stating whether or not GDHL agrees with the statements related to them made by First Guaranty in this report. A copy of GDHL’s letter to the SEC dated June 18, 2025, is attached as Exhibit 16.1 to this report.

(b) Newly Engaged Independent Registered Public Accounting Firm

On June 13, 2025, the Audit Committee engaged EisnerAmper, LLP