HILLS BANCORPORATION (HBIA): auditor change — Hills Bancorporation replaces Forvis Mazars with Crowe as auditor; cites material weaknesses

HILLS BANCORPORATION

Audit Committee dismissed Forvis Mazars, LLP effective after 2025 audit completion on Jan 5, 2026.
Crowe LLP approved as successor auditor for fiscal year ending Dec 31, 2026, subject to client acceptance.
Past reports from Forvis Mazars were unqualified; no disagreements occurred.
Material weaknesses disclosed in internal controls over period-end reporting, journal entries, and related-party transactions.
Forvis Mazars provided a letter to the SEC agreeing with the company's disclosures.

item 4.01 item 9.01

Key facts

Extracted from this filing and checked against the source text.

Auditor Changes SEC 8-K Item 4.01/4.02 confidence 0.9

HILLS BANCORPORATION engaged Crowe LLP as its auditor.

Action: engagement
Auditor: Crowe LLP

Exact text from the filing

On January 5, 2026, the Audit Committee of the Board of Directors of the Company approved the engagement of Crowe LLP ("Crowe") to serve as the Company’s independent registered public accounting firm

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Auditor Changes SEC 8-K Item 4.01/4.02 confidence 0.9

HILLS BANCORPORATION dismissed Forvis Mazars, LLP as its auditor.

Action: dismissal
Auditor: Forvis Mazars, LLP
Successor: Crowe LLP

Exact text from the filing

on January 5, 2026, the Audit Committee of the Company’s Board of Directors notified Forvis Mazars, LLP that it will be dismissed as the Company’s independent registered public accounting firm

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Source: SEC EDGAR

accession 0000732417-26-000003

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