ITEM 4.01 Changes in Registrant's Certifying Accountant

(a) The Audit Committee of the Board of Directors of ACNB Corporation (the "Corporation") recently conducted a review and selection process to determine the Corporation's independent registered public accounting firm for the fiscal year ending December 31, 2022. As a result of this process, on May 20, 2022, the Audit Committee dismissed RSM US LLP ("RSM") as the Corporation's independent registered public accounting firm.

The reports of RSM on the Corporation's financial statements as of and for the years ended December 31, 2020 and 2021, did not contain an adverse opinion or a disclaimer of an opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles.

During the Corporation's two most recent fiscal years and the subsequent interim period preceding RSM's dismissal, there were: (i) no disagreements with RSM 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 RSM, would have caused it to make reference to the subject matter of the disagreements in its reports on the consolidated financial statements for the Corporation; and, (ii) no "reportable events", as such term is defined in Item 304(a)(1)(v) of Regulation S-K.

The Corporation has provided RSM with a copy of this Form 8-K prior to its filing with the U.S. Securities and Exchange Commission ("SEC") and has requested RSM to furnish to the Corporation a letter addressed to the SEC stating whether or not it agrees with the statements made in this Item 4.01. A copy of RSM's letter dated May 24, 2022, is attached as Exhibit 16.1 to this Form 8-K.

(b) On May 20, 2022, the Audit Committee of the Corporation's Board of Directors engaged Crowe LLP ("Crowe") as the Corporation's independent registered public accounting firm for and with respect to the year ending December 31, 2022.

During the Corporation's two most recently completed fiscal years and through the date of the Corporation's appointment of Crowe, the Corporation did not consult with Crowe regarding: (i) the application of accounting principles to a specific completed or contemplated transaction, or the type of audit opinion that might be rendered on the Corporation's consolidated financial statements, and no written or oral advice was provided by Crowe that was an important factor considered by the Corporation in reaching a decision as to accounting, auditing, or financial reporting issues; or, (ii) any matter that was either the subject of a disagreement or event, as set forth in Item 304(a)(1)(iv) or Item 304(a)(1)(v) of Regulation S-K.

ITEM 9.01 Financial Statements and Exhibits






(d) Exhibits.



     Exhibit    Description
     Number

      16.1        Letter regarding Change in Certifying Accountant - Letter from
                RSM US LLP to the Securities and Exchange Commission dated May 24,
                2022.

       104      Cover Page Interactive Data File (embedded within the Inline XBRL
                document).

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