CIVISTA BANCSHARES, INC. 10-K

Item 8. Financial Statements and Supplementary Financial Data Civista Bancshares, Inc.’s Report of Independent Auditors and Consolidated Financial Statements and accompanying notes are listed below and are incorporated herein by reference from pages 25 through 94 of the 2021 Annual Report (included as Exhibit 13.1 hereto). Report of Independent Registered Public Accounting Firm on Financial Statements Report of Independent Registered Public Accounting Firm (PCAOB ID: 686 ) Consolidated Balance Sheets December 31, 2021 and 2020 Consolidated Statements of Operations For the years ended December 31, 2021, 2020 and 2019 35 Table of Contents Consolidated Statements of Comprehensive Income For the years ended December 31, 2021, 2020 and 2019 Consolidated Statements of Changes in Shareholders’ Equity For the years ended December 31, 2021, 2020 and 2019 Consolidated Statements of Cash Flows For the years ended December 31, 2021, 2020 and 2019 Notes to Consolidated Financial Statements Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure The Company has had no disagreements with its independent accountants on matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedure required to be reported under this Item.