Company: PNBK
Filing Date: 2025-08-26
Form Type: 8-K
Source: 0001628280-25-041173
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Company: PATRIOT NATIONAL BANCORP INC
Filing Date: 2025-08-26
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

The Audit Committee (the “ Committee”) of the Board of Directors of Patriot National Bancorp, Inc. (the “ Company”) recently conducted a selection process for the Company’s independent public accounting firm for the year ending December 31, 2025. As a result of this process, on August 22, 2025, the Company engaged Baker Tilly US, LLP (“ Baker Tilly”) to serve as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025. The engagement of Baker Tilly was approved by the Committee.

As a result, the Company ended RSM US LLP’s (“ RSM”) engagement as the Company’s independent registered public accounting firm on August 22, 2025. The decision to dismiss RSM was also approved by the Committee.

The reports of RSM on the Company’s consolidated financial statements as of and for the fiscal years ended December 31, 2024 and 2023 did not contain any adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principle.

During the fiscal years ended December 31, 2024 and 2023, and the subsequent interim periods of the Company through August 22, 2025, there have been no (i) “disagreements” (as defined in Item 304(a)(1)(iv) of Regulation S-K and the rules and regulations of the U. S. Securities and Exchange Commission (the “ SEC”)) with RSM on any matter of accounting principles or practices, financial statement disclosure or reviewing scope or procedure, or (ii) “reportable events” (as defined in Item 304(a)(1)(v) of Regulation S-K).

The Company has authorized RSM to respond fully to any inquiries of the Company’s new independent registered public accounting firm, Baker Tilly, relating to its engagement as the Company’s independent registered public accounting firm. The Company provided RSM with a copy of the disclosures it is making in this Current Report on Form 8-K and requested that RSM furnish the Company with a letter addressed to the SEC stating whether it agrees with the statements made herein and, if not, stating the respects in which it does not agree. A copy of the letter provided by RSM, dated August 26, 2025, is filed as Exhibit 16.