Item 4.01 Change in Registrant's Certifying Accountant
On April 21, 2022, the Audit Committee of the Board of Directors of Farmers &
Merchants Bancorp. (the "Company) approved the engagement of Eide Bailly LLP
("Eide Bailly") to serve as our independent registered public accounting firm
for the fiscal year ending December 31, 2022, and dismissed Moss Adams LLP
("Moss Adams") as the Company's independent registered public accounting firm.
During the Company's fiscal years ended December 31, 2021 and 2020, and in the
subsequent interim period through April 21, 2022, neither we nor anyone acting
on our behalf consulted with Eide Bailly regarding either (i) the application of
accounting principles to a specific transaction, either completed or proposed;
(ii) or the type of audit opinion that might be rendered on our consolidated
financial statements, in either case where a written report was provided or oral
advice was provided that Eide Bailly concluded was an important factor
considered by the Company in reaching a decision as to an accounting, auditing
or financial reporting issue; or (iii) any matter that was either the subject of
a disagreement (as 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
defined in Item 304(a)(1)(v) of Regulation S-K).
Moss Adams' reports on our consolidated financial statements and the
effectiveness of internal control over financial reporting, which were included
in the Company's Annual Reports on Form 10-K for the fiscal years ended December
31, 2021 and 2020, did not contain an adverse opinion or disclaimer of opinion
and were not qualified or modified as to uncertainty, audit scope or accounting
principles.
During the Company's fiscal years ended December 31, 2021 and 2020, and in the
subsequent interim periods through April 21, 2022, (i) there were no
disagreements within the meaning of Item 304(a)(1)(iv) of Regulation S-K between
the Company and Moss Adams on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which
disagreements, if not resolved to Moss Adams' satisfaction, would have caused it
to make reference thereto in its reports; and (ii) there were no reportable
events as defined in item 304(a)(1)(v) of Regulation S-K.
We have provided Moss Adams with a copy of the foregoing disclosures and have
requested that Moss Adams furnish us with a letter addressed to the United
States Securities and Exchange Commission stating whether it agrees with the
above disclosures related to their firm. Attached as Exhibit 16.1 is a copy of
that letter, dated April 21, 2022.
Item 9.01 Financial Statements and Exhibits
Exhibits Description
16.1 Letter to Securities and Exchange Commission dated April 21, 2022 from
Moss Adams LLP
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