Company: CCNE
Filing Date: 2025-03-03
Form Type: S-4/A
Source: 0001193125-25-044149
Chunk: 242

Company: CNB FINANCIAL CORP/PA
Filing Date: 2025-03-03
Form: S-4/A
Chunk 242
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 a majority of the directors then in office at any regular or special meeting of the ESSA Board of Directors, or (ii) by the affirmative vote of shareholders holding at least a eighty percent (80%) of the shares of ESSA entitled to vote generally in the election of directors, as well as such additional vote of the preferred stock as may be required by the provisions of any series thereof. |

184

<div align='center'>**LEGAL MATTERS**</div>

The validity of the shares of CNB common stock to be issued in the merger will be passed upon for CNB by Hogan Lovells US LLP. Hogan Lovells US LLP and Luse Gorman, PC will deliver opinions to CNB and ESSA, respectively, as to certain federal income tax consequences of the merger. See the section entitled “The Merger—Material U.S. Federal Income Tax Consequences of the Merger” beginning on page 149.

<div align='center'>**EXPERTS**</div>

The consolidated financial statements of CNB Financial Corporation as of December 31, 2023 and 2022, and for each of the years in the two-year period ended December 31, 2023, have been audited by Forvis Mazars, LLP, independent registered public accounting firm, as set forth in their report. Such consolidated financial statements have been so incorporated into this joint proxy statement/prospectus and registration statement by reference to the CNB Financial Corporation Annual Report on Form 10-K for the year ended December 31, 2023, in reliance upon their report and given upon the authority of said firm as experts in accounting and auditing.

The consolidated financial statements of CNB Financial Corporation for the year ended December 31, 2021, have been so incorporated into this joint proxy statement/prospectus and registration statement by reference to the CNB Financial Corporation Annual Report on Form 10-K for the year ended December 31, 2023, in reliance upon the report of Crowe LLP, independent registered public accounting firm, given upon the authority of said firm as experts in accounting and auditing.

The consolidated financial statements of ESSA Bancorp, Inc. as of September 30, 2024 and 2023, and for each of the years in the three-year period ended September 30, 2024, have been audited by S.R. Snodgrass P.C., an independent registered public accounting firm, as set forth in their report. Such incorporated consolidated financial statements