{"schema_version":"secwatch.filing_event.v1","accession":"0000894671-24-000004","form_type":"8-K","ticker":"OVBC","cik":"0000894671","company_name":"OHIO VALLEY BANC CORP","filed_at":"2024-02-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:27.205919+00:00","generated_at":"2026-06-06T06:14:04.570567+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"Ohio Valley Banc Corp. appoints Plante & Moran as independent auditor for FY2024","bullets":["Audit Committee approved Plante & Moran as independent auditor for year ending Dec 31, 2024, replacing Crowe LLP.","Crowe's audit reports for 2022 and 2021 contained no adverse opinion or qualification.","No disagreements or reportable events between the Company and Crowe during 2022–2023 interim period.","Crowe provided a letter to the SEC agreeing with the Company's statements, filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0000894671-24-000004","json":"https://secwatch.observer/filing/0000894671-24-000004.json","markdown":"https://secwatch.observer/filing/0000894671-24-000004.md","text":"https://secwatch.observer/filing/0000894671-24-000004.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/894671/000089467124000004/0000894671-24-000004-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/894671/000089467124000004/sec8kchangeinaccountant.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T06:14:04.570567+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":"b8e175b1aea6399a64052b3ebb7a877604fe7c74","claim":"OHIO VALLEY BANC CORP dismissed Crowe LLP as its auditor.","evidence_excerpt":"On February 8, 2024, the Company, at the direction of the Audit Committee, notified Crowe that it has been dismissed as the Company’s independent registered public accounting firm effective following the completion of its audit for the year ending December 31, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/894671/000089467124000004/0000894671-24-000004-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Crowe LLP"},{"label":"Successor","value":"Plante & Moran, PLLC"}],"fact_type":"auditor_change"},{"claim_id":"bd2551ff84a39d46246f15dc41f70b155dca20e5","claim":"OHIO VALLEY BANC CORP engaged Plante & Moran, PLLC as its auditor.","evidence_excerpt":"the Audit Committee approved, on February 8, 2024, the engagement of Plante & Moran, PLLC (\"Plante\") as the Company’s independent registered public accounting firm for the year ending December 31, 2024, subject to completion of Plante’s standard client acceptance procedures and execution of an engagement letter.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/894671/000089467124000004/0000894671-24-000004-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Plante & Moran, PLLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}