Eagle Bancorp Montana Inc. has announced a change in its certifying accountants following a merger between Moss Adams LLP and Baker Tilly US, LLP. The merger, effective June 3, 2025, led to Moss Adams resigning as the company's auditors, with Baker Tilly appointed as their successor. The transition comes amid a material weakness identified in Eagle Bancorp's internal control over financial reporting, specifically concerning the classification of borrowings in their financial statements. This weakness, not yet remediated, relates to ensuring proper classification between short-term and long-term borrowings in the statement of cash flows. Moss Adams' audit reports for 2023 and 2024 did not contain adverse opinions, and there were no disagreements on the financial statements, aside from the noted control issue. Eagle Bancorp has authorized full cooperation between Moss Adams and Baker Tilly to address this reportable event.