FS Bancorp Inc. has announced a change in its independent registered public accounting firm following the merger of Moss Adams LLP with Baker Tilly US, LLP, effective June 3, 2025. As a result of the merger, Moss Adams has resigned as FS Bancorp's auditor, and Baker Tilly has been appointed as the new auditing firm. The transition was approved by the Audit Committee of FS Bancorp's Board of Directors. The company reported no disagreements with Moss Adams regarding accounting principles, financial statement disclosure, or auditing procedures during the past two years and the interim period leading up to the merger. Additionally, there were no consultations with Baker Tilly on accounting matters or audit opinions prior to their appointment. A related letter from Moss Adams has been filed with the Securities and Exchange Commission.