Company: FRME
Filing Date: 2025-10-17
Form Type: S-4/A
Source: 0001193125-25-242318
Chunk: 108

Company: FIRST MERCHANTS CORP
Filing Date: 2025-10-17
Form: S-4/A
Chunk 108
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 effectiveness of First Merchants’ internal control over financial reporting as of December 31, 2024, have been audited by Forvis Mazars, LLP, independent registered public accounting firm, as
set forth in their reports thereon, included in First Merchants’ Annual Report on Form 10-K for the year ended December 31, 2024, and incorporated herein by reference. Such consolidated financial
statements and management’s assessment of internal control (which is included in Management’s Report on Internal Control over Financial Reporting) have been incorporated herein by reference in reliance upon such reports pertaining to
such consolidated financial statements and the effectiveness of First Merchants’ internal control over financial reporting given on the authority of such firm as experts in accounting and auditing.

The consolidated financial statements of First Savings as of September 30, 2024 and 2023, and for the years then ended, and the
effectiveness of First Savings’ internal control over financial reporting as of September 30, 2024, have been audited by Forvis Mazars, LLP, independent registered public accounting firm, as set forth in their reports thereon, included in
First Savings’ Annual Report on Form 10-K for the year ended September 30, 2024, and incorporated herein by reference. Such consolidated financial statements and management’s assessment of
internal control (which is included in Management’s Report on Internal Control over Financial Reporting) have been incorporated herein by reference in reliance upon such reports pertaining to such consolidated financial statements and the
effectiveness of First Savings’ internal control over financial reporting given on the authority of such firm as experts in accounting and auditing.

The audited consolidated statements of income, comprehensive income (loss), changes in stockholders’ equity, and cash flows of First
Savings for the year ended September 30, 2022, and the related notes, incorporated by reference into this document, have been audited by Monroe Shine & Co., Inc., an independent registered public accounting firm, as set forth in Monroe
Shine’s report preceding such consolidated financial statements, and are included in reliance upon such report given on the authority of such firm as experts in accounting and auditing.

87

SHAREHOLDER PROPOSALS FOR NEXT YEAR

First Merchants

If the Merger is
completed, First Savings shareholders will become shareholders of First Merchants. Proposals of shareholders pursuant to Rule 14a-8 under the Exchange Act intended to be presented at the 2026 annual meeting of
First Merchants must be received