{"filing":{"accession_number":"0001493152-26-037454","cik":"0001544190","ticker":null,"company_name":"Shepherd's Finance, LLC","form":"8-K","filing_date":"2026-08-12","report_date":"2026-08-10","primary_document":"form8-k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1544190/000149315226037454/form8-k.htm"},"events":[{"id":27372,"run_id":24940,"accession_number":"0001493152-26-037454","anchor_item_number":"4.01","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"summary":"This is a straightforward auditor change disclosed under Item 4.01. The registrant dismissed BDO USA, P.C. effective August 10, 2026, and simultaneously engaged Schneider Downs \u0026 Co., Inc. as its new independent registered public accounting firm. The filing confirms no disagreements or reportable events with the prior auditor, indicating a routine transition rather than a conflict-driven change. Auditor changes are material events affecting investor assessment of financial reporting reliability.","company_name":"Shepherd's Finance, LLC","ticker":null,"filing_date":"2026-08-12","form":"8-K","submitted_at":null,"items":[{"id":28881,"accession_number":"0001493152-26-037454","item_number":"4.01","item_title":null,"event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"reasoning":"This is a straightforward auditor change disclosed under Item 4.01. The registrant dismissed BDO USA, P.C. effective August 10, 2026, and simultaneously engaged Schneider Downs \u0026 Co., Inc. as its new independent registered public accounting firm. The filing confirms no disagreements or reportable events with the prior auditor, indicating a routine transition rather than a conflict-driven change. Auditor changes are material events affecting investor assessment of financial reporting reliability.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-12T21:26:40.130568+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":28881,"accession_number":"0001493152-26-037454","item_number":"4.01","item_title":null,"event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"reasoning":"This is a straightforward auditor change disclosed under Item 4.01. The registrant dismissed BDO USA, P.C. effective August 10, 2026, and simultaneously engaged Schneider Downs \u0026 Co., Inc. as its new independent registered public accounting firm. The filing confirms no disagreements or reportable events with the prior auditor, indicating a routine transition rather than a conflict-driven change. Auditor changes are material events affecting investor assessment of financial reporting reliability.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-12T21:26:40.130568+00:00","company_name":"Shepherd's Finance, LLC","ticker":null,"filing_date":"2026-08-12"}]}