Company: FGBI
Filing Date: 2025-04-18
Form Type: DEF 14A
Source: 0001408534-25-000019
Chunk: 28

Company: First Guaranty Bancshares, Inc.
Filing Date: 2025-04-18
Form: DEF 14A
Chunk 28
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 take them into consideration when making future decisions regarding our executive compensation programs.

Unless otherwise instructed, validly executed proxies will be voted “FOR” this resolution.

THE BOARD OF DIRECTORS UNANIMOUSLY RECOMMENDS THAT YOU VOTE “FOR” THE RESOLUTION SET FORTH IN PROPOSAL 2.

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PROPOSAL 3 – RATIFICATION OF THE APPOINTMENT OF THE INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

The firm of Griffith, DeLaney, Hillman & Lett, CPAs, PSC (“Griffith”) served as First Guaranty's independent registered public accounting firm for the year ended December 31, 2024. Representatives of Griffith are expected to be present at the Meeting, will have an opportunity to make a statement if they so desire and will be available to respond to appropriate questions.

The Audit Committee of First Guaranty has approved the engagement of Griffith to serve as First Guaranty’s independent registered public accounting firm for the year ended December 31, 2025, subject to considering the outcome of this proposal. At the Meeting, shareholders will consider and vote on the ratification of the Audit Committee's engagement of Griffith for the year ending December 31, 2025.

Shareholder ratification of the selection of Griffith as our independent registered public accounting firm is not required by our Bylaws or other applicable legal requirements. However, the Audit Committee is submitting the selection of Griffith to the shareholders for ratification as a matter of good corporate practice. In the event shareholders fail to ratify the appointment, the Audit Committee may reconsider this appointment. Even if the engagement of Griffith is ratified, the Audit Committee, in its discretion, may direct the appointment of a different independent registered public accounting firm at any time during the year if it determines that such change would be in the best interests of First Guaranty and its shareholders.

The audit report of Griffith on First Guaranty's consolidated financial statements as of and for the year ended December 31, 2024 did not contain an adverse opinion or a disclaimer of opinion, and was not qualified or modified as to uncertainty, audit scope or accounting principles. During the year ended December 31, 2024, there were no: (1) disagreements with Griffith 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 Griffith would have caused Griffith to make reference to the subject matter of the