**SmartFinancial Inc. Announces Change in Certifying Accountants** May 30, 2025 - SmartFinancial Inc. has announced a change in its independent registered public accounting firm. On May 29, 2025, the company dismissed Forvis Mazars, LLP as its accounting firm, a decision directed by the Audit Committee of the Board of Directors. The audit reports from Forvis for the fiscal years ending December 31, 2024, and 2023 were unqualified and contained no adverse opinions. The company has engaged Elliott Davis, PLLC to serve as its new accounting firm for the fiscal year ending December 31, 2025. This transition follows a period with no disagreements or reportable events between SmartFinancial and Forvis. A letter from Forvis, dated May 30, 2025, has been filed with the SEC confirming the agreement with the company's disclosures.
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