Item 4.01. Changes in Registrant's Certifying Accountant.
At a meeting on March 21, 2023, the Audit Committee of Sierra Bancorp (the
"Company"), Porterville, California, dismissed Eide Bailly, LLP ("Eide Bailly")
as the Company's independent registered public accounting firm. At the same
meeting, the Audit Committee selected the accounting firm of RSM US LLP ("RSM")
as the new independent registered public accounting firm for the Company's 2023
fiscal year.
Eide Bailly audited the consolidated financial statements of the Company for the
years ended December 31, 2022 and 2021. Eide Bailly's report on the Company's
financial statements for the last two fiscal years did not contain an adverse
opinion or disclaimer of opinion, nor were such reports qualified or modified as
to uncertainty, audit scope or accounting principles.
During the subsequent interim period from January 1, 2023 through March 21,
2023, and for the fiscal years ended December 31, 2022 and 2021, there were no
(i) disagreements between Eide Bailly and the Company 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
Eide Bailly, would have caused it to make reference to the subject matter of the
disagreements in connection with its reports, or (ii) "reportable events," as
that term is defined in Item 304(a)(1)(v) of Regulation S-K.
The Company has requested that Eide Bailly review the disclosure in this Report
on Form 8-K, and Eide Bailly has been given the opportunity to furnish the
Company with a copy of its letter addressed to the Securities Exchange
Commission containing any new information, clarification of the Company's
expression of its views, or the respects in which it does not agree with the
statements made by the Company herein. Such letter is filed as an exhibit to
this Report.
During the subsequent interim period from January 1, 2023 through March 21,
2023, and for the fiscal years ended December 31, 2022 and 2021, the Company has
not consulted with RSM on any matter that (i) involved the application of
accounting principles to a specified transaction, either completed or proposed,
or the type of audit opinion that might be rendered on the Company's financial
statements, in each case where a written report was provided or oral advice was
provided that RSM concluded was an important factor considered by the Company in
reaching a decision as to the accounting, auditing or financial reporting issue;
or (ii) was either the subject of a disagreement, as that term is defined in
Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of
Regulation S-K, or a reportable event, as that term is defined in Item
304(a)(1)(v) of Regulation S-K.
Item 9.01financial Statements and Exhibits
(d)Exhibits. The information furnished pursuant to this item is set forth in the
Exhibit Index, which appears below immediately before the signatures.
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