Item 4.01. Changes in Registrant's Certifying Accountant.
As previously announced, Farmers and Merchants Bancshares, Inc. (the "Company")
was notified on July 6, 2021 that substantially all of the partners and
employees of Rowles & Company, LLP, the Company's independent registered public
accounting firm, had joined Yount, Hyde and Barbour, LLP ("YHB"). On July 19,
2021, the Audit Committee of the Company's Board of Directors appointed YHB to
serve as the Company's independent registered public accounting firm for 2021.
During the years ended December 31, 2020 and 2019 and the subsequent period from
December 31, 2020 through July 6, 2021, neither the Company nor anyone acting on
the its behalf consulted YHB regarding (i) 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,
or (ii) any matter that was either the subject of a disagreement as defined in
Item 304(a)(1)(iv) of Regulation S-K promulgated by the Securities and Exchange
Commission or a "reportable event" described in Item 304(a)(1)(v) of the
Regulation S-K.
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FARMERS AND MERCHANTS BANCSHARES, INC. 
