Business Context and Reporting Period
Company: Mid Penn Bancorp, Inc. (MPB)
Filing Type: Form 8-K (Current Report)
Date of Report: December 23, 2025
Reporting Period: The filing addresses events occurring on December 23, 2025, specifically regarding the change of the independent registered public accounting firm effective upon the completion of the audit for the fiscal year ending December 31, 2025.
Key Financial Metrics
This filing does not contain financial performance data. There are no reported values for revenue, profit, cash flow, margins, debt, or liquidity in this document.
Material Changes
- Dismissal of Auditor: The Company dismissed RSM US LLP as its independent registered public accounting firm, effective upon the completion of the 2025 fiscal year audit.
- Engagement of New Auditor: The Company engaged Deloitte & Touche LLP as the new independent registered public accounting firm for the fiscal year ending December 31, 2026, and related interim periods.
- Audit History: RSM's audit reports for fiscal years 2023 and 2024 contained no adverse opinions, disclaimers, or qualifications.
- Disagreements: No disagreements with RSM regarding accounting principles, practices, or auditing scope occurred during the relevant periods.
- Reportable Events: No reportable events occurred other than a material weakness in internal control over financial reporting disclosed in the 2023 Form 10-K, which the Company states has been remediated.
Guidance, Outlook, and Risks
Management Commentary: The change in auditors was approved by the Audit Committee of the Board of Directors following a competitive process. The Company confirmed that no consultations with Deloitte occurred regarding accounting principles or audit opinions prior to the engagement.
Risks and Contingencies: The filing notes a previously disclosed material weakness in internal controls (2023) which has been remediated. No new risks or contingencies are detailed in this specific report.
Investor Verification Checklist
- Verify the effective date of the transition from RSM US LLP to Deloitte & Touche LLP.
- Confirm the status of the remediation of the material weakness in internal controls disclosed in the 2023 Form 10-K.
- Review the attached letter from RSM US LLP (Exhibit 16.1) for any additional commentary on the dismissal.
- Monitor future filings for the first audit report issued by Deloitte & Touche LLP.