Business Context and Reporting Period
Company: Bank First Corporation (BFC)
Filing Type: Form 8-K (Current Report)
Date of Report: June 3, 2022
Reporting Period: The filing addresses events occurring on June 1, 2022, regarding a change in the registrant's certifying accountant.
Key Financial Metrics
This filing does not contain financial performance data such as revenue, profit, cash flow, margins, debt, or liquidity. The document is strictly procedural regarding the appointment of an independent registered public accounting firm.
Material Changes
- Accountant Merger: Dixon Hughes Goodman LLP ("DHG"), the Company's prior independent registered public accounting firm, merged with BKD, LLP ("BKD") on June 1, 2022.
- Successor Firm: The combined practice now operates under the name FORVIS, LLP ("FORVIS").
- Continuity of Appointment: The Audit Committee's previous appointment of DHG continues with FORVIS as the successor by merger. No new engagement was required; FORVIS became the independent registered public accounting firm effective June 1, 2022.
Management Commentary, Risks, and Contingencies
- Audit Opinions: DHG's reports for fiscal years ended December 31, 2021, and December 31, 2020, did not contain adverse opinions, disclaimers, or qualifications regarding uncertainty, audit scope, or accounting principles.
- Disagreements: There were no disagreements between the Company and DHG during the two most recent fiscal years or the interim period through the merger date regarding accounting principles, financial statement disclosures, or auditing scope.
- Consultations: The Company did not consult with BKD prior to the merger regarding accounting principles, audit opinions, or other reportable events.
- SEC Correspondence: The Company provided this report to FORVIS and requested a letter addressed to the SEC confirming agreement with the statements made in the filing (included as Exhibit 16.1).
Investor Verification Checklist
- Verify the effective date of the merger between Dixon Hughes Goodman LLP and BKD, LLP (June 1, 2022).
- Confirm that FORVIS, LLP is the current independent registered public accounting firm.
- Review Exhibit 16.1 for the letter from FORVIS, LLP confirming no disagreements with the Company's statements.
- Note that this filing does not impact the Company's financial statements or operational metrics directly.