Item 4.01Changes in Registrant's Certifying Accountant.
Primis Financial Corp. (the "Company") was notified that Dixon Hughes Goodman
LLP ("DHG"), the Company's independent registered public accounting firm, merged
with BKD, LLP ("BKD") on June 1, 2022, and the combined practice now operates
under the name FORVIS, LLP ("FORVIS"). The Audit Committee of the Company's
Board of Directors has approved the engagement of FORVIS as its independent
registered public accounting firm effective June 1, 2022.
During the last two fiscal years ended December 31, 2021 and during the
subsequent interim period to June 1, 2022, there have not been any disagreements
between the Company and DHG on any matter of accounting principles or practices,
financial statement disclosures, or auditing scope or procedure, which
disagreements, that if not resolved to the satisfaction of DHG, would have
caused DHG to make reference to the subject matter of the disagreements in
connection with its report.
During the last two fiscal years ended December 31, 2021 and during the
subsequent interim period to June 1, 2022, the Company did not consult with BKD
on either 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 consolidated financial statements or any other matter
or reportable event listed in Items 304(a)(2)(i) or (ii) of Regulation S-K.
The Company has provided FORVIS with a copy of the disclosures contained in this
report, and has requested FORVIS to furnish the Company a letter addressed to
the Commission stating whether FORVIS agrees with the above statements. A copy
of that letter, dated June 6, 2022, is filed as Exhibit 16.1.
Item 9.01 Financial Statements and Exhibits.
Exhibit No. Description
16.1 Letter from FORVIS, LLP dated June 6, 2022
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