Change in Certifying Accountants Form 8 K

Item 4.01(b)- New Independent Registered Public Accounting Firm Engaged

On September 19, 2024, the Audit Committee of Primis Financial Corp. (the "Company") appointed Crowe LLP ("Crowe") as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2024 and on October 16, 2024 Crowe formally accepted the Company's appointment as independent registered public accounting firm.

During the fiscal years ended December 31, 2023 and 2022 and the subsequent interim period through October 16, 2024, neither the Company nor anyone acting on its behalf consulted with Crowe regarding any matter or event that would require disclosure under Item 304(a)(2) of Regulation S-K, except as set forth below:

For the 2022 fiscal year, management prepared an internal memo detailing the accounting for an agreement with a third-party to originate a consumer loan portfolio for the Company (the "Agreement"). The Company consulted with Crowe in preparation of that memo regarding the appropriate allocation of certain revenue and expense items associated with the Agreement. Crowe provided advice on those allocations and relevant literature as management completed its analysis in the memo without providing an opinion on the accounting conclusions reached. During the audit of the Company's 2023 fiscal year financial statements by the Company's previous independent registered public accounting firm, Forvis Mazars, LLP ("Forvis"), the Company engaged a different accounting advisory firm to provide accounting advice on the Agreement and, ultimately, pursued a consultation with the Securities and Exchange Commission (the "SEC"). As previously disclosed on the Company's Form 8-K filed on August 12, 2024, the SEC consultation was completed on August 9, 2024. As a result of the consultation with the subsequently engaged accounting advisory firm and in connection with the consultation with the SEC, management determined the accounting for the Agreement should be revised and the Company has reflected the change in accounting for the Agreement in its 2022 and 2023 fiscal year results in its 2022 Form 10-K/A and 2023 Form 10-K which has been audited by Forvis.

As previously disclosed on the Company's Form 8-K filed on September 23, 2024, Forvis notified the Company on September 17, 2024 that Forvis determined to decline to stand for reappointment as the Company's independent registered public accounting firm for the year ending December 31, 2024. The Company will continue to engage Forvis for the restatement of the Company's previously-issued unaudited interim consolidated financial statements as of and for the three months ended March 31, 2023, the three and six months ended June 30, 2023, and the three and nine months ended September 30, 2023 (as previously disclosed on the Company's Form 8-K filed on March 1, 2024), and review of the Company's interim financial statements for the quarter ending March 31, 2024.