{"schema_version":"secwatch.filing_event.v1","accession":"0000350852-24-000147","form_type":"8-K","ticker":"CTBI","cik":"0000350852","company_name":"COMMUNITY TRUST BANCORP INC /KY/","filed_at":"2024-10-25T23:59:59+00:00","discovered_at":"2026-05-14T18:03:10.713201+00:00","generated_at":"2026-05-30T10:12:04.973472+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Community Trust Bancorp dismisses Forvis Mazars, engages BDO as new auditor for FY 2025","bullets":["Dismissed Forvis Mazars effective after FY 2024 audit completion; no disagreements or reportable events.","Engaged BDO as independent auditor for FY 2025, effective Q1 2025 review.","Forvis Mazars audit reports for FY 2023, 2022 were unqualified; no adverse opinions.","Board and Audit Committee approved the change on October 22, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0000350852-24-000147","json":"https://secwatch.observer/filing/0000350852-24-000147.json","markdown":"https://secwatch.observer/filing/0000350852-24-000147.md","text":"https://secwatch.observer/filing/0000350852-24-000147.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/350852/000035085224000147/0000350852-24-000147-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/350852/000035085224000147/changeinaccountant8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T10:12:04.973472+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"a75f570ce4c208ad9c22d2040bcf76b1989eeaa2","claim":"COMMUNITY TRUST BANCORP INC /KY/ engaged BDO, LLP as its auditor.","evidence_excerpt":"(b) Engagement of New Independent Registered Public Accounting Firm On October 22, 2024, upon the approval of the Committee, the Company notified BDO, LLP (“BDO”) of its formal decision to engage BDO as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025, effective beginning with the review of the Company’s condensed consolidated financial statements for the quarter","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/350852/000035085224000147/0000350852-24-000147-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"BDO, LLP"}],"fact_type":"auditor_change"},{"claim_id":"fbd7a5662c53c9ad83878a41f0488fe2f389930e","claim":"COMMUNITY TRUST BANCORP INC /KY/ dismissed Forvis Mazars, LLP as its auditor.","evidence_excerpt":"of its dismissal effective immediately following Forvis Mazars’s completion of its audit of the Company’s consolidated financial statements as of and for the fiscal year ending December 31, 2024","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/350852/000035085224000147/0000350852-24-000147-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Forvis Mazars, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}