First Foundation Inc. Amends Accountant Change Filing

TL;DR

FFWM auditor switch confirmed, filing amended.

AI Summary

First Foundation Inc. filed an 8-K/A amendment on May 9, 2024, related to a change in its certifying accountant. The original event date was November 17, 2023. This filing amends previous disclosures regarding the change of its independent registered public accounting firm.

Why It Matters

Changes in a company's auditor can signal underlying issues or a shift in financial oversight, potentially impacting investor confidence.

Risk Assessment

Risk Level: medium — A change in certifying accountant can sometimes indicate disagreements or issues with previous audits, warranting closer scrutiny.

Key Players & Entities

• First Foundation Inc. (company) — Registrant
• November 17, 2023 (date) — Earliest event date
• May 9, 2024 (date) — Filing date

FAQ

From the Filing

0001104659-24-059370.txt : 20240509 0001104659-24-059370.hdr.sgml : 20240509 20240509163042 ACCESSION NUMBER: 0001104659-24-059370 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 15 CONFORMED PERIOD OF REPORT: 20231117 ITEM INFORMATION: Changes in Registrant's Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20240509 DATE AS OF CHANGE: 20240509 FILER: COMPANY DATA: COMPANY CONFORMED NAME: First Foundation Inc. CENTRAL INDEX KEY: 0001413837 STANDARD INDUSTRIAL CLASSIFICATION: STATE COMMERCIAL BANKS [6022] ORGANIZATION NAME: 02 Finance IRS NUMBER: 000000000 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 001-36461 FILM NUMBER: 24931230 BUSINESS ADDRESS: STREET 1: 18101 VON KARMAN AVE STREET 2: SUITE 700 CITY: IRVINE STATE: CA ZIP: 92612 BUSINESS PHONE: 949-222-2030 MAIL ADDRESS: STREET 1: 18101 VON KARMAN AVE STREET 2: SUITE 700 CITY: IRVINE STATE: CA ZIP: 92612 FORMER COMPANY: FORMER CONFORMED NAME: KELLER FINANCIAL GROUP DATE OF NAME CHANGE: 20071001 8-K/A 1 tm2413965d1_8ka.htm FORM 8-K/A false 0001413837 0001413837 2023-11-17 2023-11-17 iso4217:USD xbrli:shares iso4217:USD xbrli:shares       UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549     FORM 8-K/A     CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934   Date of Report (Date of earliest event reported): November 17, 2023     FIRST FOUNDATION INC. (Exact name of registrant as specified in its charter)     Delaware   001-36461   20-8639702 (State or other jurisdiction of incorporation)   (Commission File Number)   (IRS Employer Identification Number)   200 Crescent Court , Suite 1400     Dallas , Texas   75201 (Address of Principal Executive Offices)   (Zip Code)   ( 469 )  638-9636 (Registrant’s Telephone Number, Including Area Code)   N/A (Former name or former address, if changed since last report.)   Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:   ¨ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) ¨ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) ¨   Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) ¨   Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))   Securities registered pursuant to Section 12(b) of the Act:   Title of each class   Trading Symbol(s)   Name of each exchange on which registered Common Stock   FFWM   New York Stock Exchange   Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).   Emerging growth company ¨   If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ¨             Explanatory Note   This Current Report on Form 8-K/A amends the Current Report on Form 8-K filed with the Securities and Exchange Commission (the “SEC”) on November 22, 2023 (the “Initial Form 8-K”) by First Foundation Inc. (the “Company”) concerning the decision of Eide Bailly LLP (“Eide Bailly”) to exit the financial institution portion of its SEC audit practice and therefore not stand for reappointment as the Company&