{"schema_version":"secwatch.filing_event.v1","accession":"0000732417-26-000003","form_type":"8-K","ticker":"HBIA","cik":"0000732417","company_name":"HILLS BANCORPORATION","filed_at":"2026-01-09T23:59:59+00:00","discovered_at":"2026-05-14T18:02:37.612521+00:00","generated_at":"2026-05-16T11:07:49.260659+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Hills Bancorporation replaces Forvis Mazars with Crowe as auditor; cites material weaknesses","bullets":["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."],"urls":{"canonical":"https://secwatch.observer/filing/0000732417-26-000003","json":"https://secwatch.observer/filing/0000732417-26-000003.json","markdown":"https://secwatch.observer/filing/0000732417-26-000003.md","text":"https://secwatch.observer/filing/0000732417-26-000003.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/732417/000073241726000003/0000732417-26-000003-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/732417/000073241726000003/hbia-20260105.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T11:07:49.260659+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":"0c85111c3f69f113607f144c42920d4b6c929cdc","claim":"HILLS BANCORPORATION engaged Crowe LLP as its auditor.","evidence_excerpt":"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","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/732417/000073241726000003/0000732417-26-000003-index.htm","confidence":0.9},{"claim_id":"67aa94011645f147de80cb034d25be0889ed0851","claim":"HILLS BANCORPORATION dismissed Forvis Mazars, LLP as its auditor.","evidence_excerpt":"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","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/732417/000073241726000003/0000732417-26-000003-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001288469-26-000045","ticker":"MXL","company_name":"MAXLINEAR, INC","filed_at":"2026-06-01T20:35:55+00:00","headline":"MaxLinear dismisses Grant Thornton, appoints KPMG as auditor for FY2026","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001288469-26-000045","json":"https://secwatch.observer/filing/0001288469-26-000045.json","markdown":"https://secwatch.observer/filing/0001288469-26-000045.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/0001288469-26-000045-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/mxl-20260528.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"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","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/732417/000073241726000003/0000732417-26-000003-index.htm","comparable_excerpt":"On May 28, 2026 (the “Effective Date”), MaxLinear, Inc. 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