Form 8-K · Item 4.02 · Non-reliance
BayFirst Financial Corp.: non-reliance on previously issued financial statements
BayFirst Financial Corp. reported in a Form 8-K filed July 15, 2026, that on July 14, 2026, it concluded that previously issued financial statements should no longer be relied upon: consolidated financial statements as of and for the years ended December 31, 2024, and December 31, 2025; the quarter ended March 31, 2026.
In the filing's words
on July 14, 2026, Company management recommended to the Audit Committee of the Board of Directors, and the Audit Committee agreed, that the Company’s consolidated financial statements as of and for the years ended December 31, 2024, and December 31, 2025, and the quarter ended March 31, 2026, should be restated
the previously issued consolidated financial statements, and the related audit reports from its independent registered public accounting firm for such periods, should no longer be relied on.
Management and the Audit Committee have discussed the matters disclosed herein with Forvis Mazars, LLP, the Company’s independent registered public accounting firm.
Verbatim from sec.gov, Item 4.02 (Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review). We quote the filing; we do not characterize it.
| Company | BayFirst Financial Corp. |
|---|---|
| Ticker | BAFN |
| Form and item | 8-K, Item 4.02 |
| Filed with the SEC | July 15, 2026 |
| Statements no longer relied upon |
|
| Concluded by | Not established by the filing |
| Date of the conclusion | July 14, 2026 |
| Discussed with the accountant | yes |
| Accession number | 0001649739-26-000041 |
| SEC CIK | 0001649739 |
BayFirst Financial Corp. reported under Form 8-K Item 4.02 (Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review), filed July 15, 2026. The filing's own words are quoted above.
Sources
- sec.gov · SEC filing, Form 8-K, Item 4.02 · accessed 2026-10-23
Documented unknowns
- concluded_by: The excerpts do not say who reached the conclusion.
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