{"schema_version":"secwatch.filing_event.v1","accession":"0000842517-24-000051","form_type":"8-K","ticker":"ISBA","cik":"0000842517","company_name":"ISABELLA BANK CORP","filed_at":"2024-03-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:27.039921+00:00","generated_at":"2026-06-05T00:58:23.537392+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Isabella Bank auditor Rehmann declines reappointment after 2024 audit due to integrated audit exit","bullets":["Rehmann informed Isabella Bank on March 4, 2024 it will not stand for reappointment after the FY 2024 audit.","Decision stems from Rehmann's exit from integrated audit portion of its SEC assurance practice.","No disagreements or reportable events occurred in FY 2023/2022 or interim 2024; prior audit reports unqualified.","Bank will seek new independent registered public accounting firm; engagement undisclosed as of filing."],"urls":{"canonical":"https://secwatch.observer/filing/0000842517-24-000051","json":"https://secwatch.observer/filing/0000842517-24-000051.json","markdown":"https://secwatch.observer/filing/0000842517-24-000051.md","text":"https://secwatch.observer/filing/0000842517-24-000051.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/842517/000084251724000051/0000842517-24-000051-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/842517/000084251724000051/isba-20240304.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-05T00:58:23.537392+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}