Company: OSBC
Filing Date: 2025-06-30
Form Type: 11-K
Source: 0000357173-25-000063
Chunk: 1

Company: OLD SECOND BANCORP INC
Filing Date: 2025-06-30
Form: 11-K
Chunk 1
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eld at End of Year) |   13 |
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| Consent of Independent Registered Public Accounting Firm       |   14 |
| Signatures                                                     |   15 |
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3

Report of Independent Registered Public Accounting Firm To the Plan Administrator and Plan Participants Old Second Bancorp, Inc. Employees’ 401(k) Savings Plan and Trust Opinion on the Financial Statements We have audited the accompanying statement of net assets available for benefits of the Old Second Bancorp, Inc. Employees’ 401(k) Savings Plan and Trust (the “Plan”) as of December 31, 2024 and 2023, the related statement of changes in net assets available for benefits for the year ended December 31, 2024, and the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the net assets of the Plan as of December 31, 2024 and 2023 and the changes in its net assets for the year ended December 31, 2024 in conformity with accounting principles generally accepted in the United States of America. Basis of Opinion The Plan’s management is responsible for these financial statements. Our responsibility is to express an opinion on the Plan’s financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Plan in accordance with U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB. We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Plan is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Plan’s internal control over financial reporting. Accordingly, we express no such opinion. Our audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also