Business Context and Reporting Period
Company: Renasant Corporation (RNST)
Filing Type: Form 8-K (Current Report)
Date of Report: November 1, 2025
Event: Change in Registrant's Certifying Accountant.
Financial Metrics
This filing does not contain financial performance data such as revenue, profit, cash flow, margins, debt, or liquidity. The document is strictly a disclosure regarding the change of the independent registered public accounting firm.
Material Changes
- Accountant Transition: HORNE LLP, the Company's former independent registered public accounting firm, joined BDO USA, P.C. effective November 1, 2025.
- Resignation and Engagement: HORNE LLP resigned, and BDO USA, P.C. was engaged as the new independent registered public accounting firm on November 1, 2025, with the approval of the Audit Committee.
- Audit History: HORNE's reports for fiscal years ended December 31, 2024, and 2023, contained no adverse opinions, disclaimers, or qualifications.
- Disagreements: There were no disagreements between the Company and HORNE regarding accounting principles, practices, financial statement disclosure, or auditing scope during the 2023 and 2024 fiscal years or the interim period through November 1, 2025.
Guidance, Outlook, and Risks
Management Commentary: The filing confirms that prior to engagement, neither the Company nor its representatives consulted with BDO regarding the application of accounting principles to specified transactions or matters that were subjects of disagreement or reportable events.
Risks and Contingencies: No specific risks or contingencies are disclosed in this filing beyond the standard transition of audit responsibilities.
Key Facts for Investor Verification
- Verify the effective date of the new auditor (BDO USA, P.C.) is November 1, 2025.
- Confirm that the former auditor (HORNE LLP) issued no adverse or qualified opinions for the 2023 and 2024 fiscal years.
- Review Exhibit 16 (Letter from HORNE LLP dated November 3, 2025) to ensure the former auditor agrees with the Company's statements regarding the change.
- Note that no consultations regarding accounting principles or disagreements occurred with the new auditor prior to engagement.