{"schema_version":"secwatch.filing_event.v1","accession":"0000842517-25-000018","form_type":"8-K","ticker":"ISBA","cik":"0000842517","company_name":"ISABELLA BANK CORP","filed_at":"2025-01-31T23:59:59+00:00","discovered_at":"2026-05-14T18:03:06.491201+00:00","generated_at":"2026-05-27T05:02:06.230764+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Isabella Bank Corp appoints Plante & Moran as new auditor for FY2025","bullets":["Appointed Plante & Moran, PLLC as independent auditor for fiscal year ending December 31, 2025, effective January 27, 2025.","Previous auditor Rehmann Robson resigned in March 2024 and will complete the 2024 audit and issue reports.","No consultations with Plante occurred regarding accounting principles or audit opinions during the two most recent fiscal years or interim period.","No disagreements or reportable events were identified with the predecessor auditor."],"urls":{"canonical":"https://secwatch.observer/filing/0000842517-25-000018","json":"https://secwatch.observer/filing/0000842517-25-000018.json","markdown":"https://secwatch.observer/filing/0000842517-25-000018.md","text":"https://secwatch.observer/filing/0000842517-25-000018.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/842517/000084251725000018/0000842517-25-000018-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/842517/000084251725000018/isba-20250127.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-27T05:02:06.230764+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"}