{"schema_version":"secwatch.filing_event.v1","accession":"0000927089-24-000026","form_type":"8-K","ticker":"HFBL","cik":"0001500375","company_name":"Home Federal Bancorp, Inc. of Louisiana","filed_at":"2024-02-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:24.353166+00:00","generated_at":"2026-06-06T06:55:04.112915+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Home Federal Bancorp dismisses FORVIS LLP, appoints Carr Riggs & Ingram as new auditor","bullets":["Dismissed FORVIS, LLP as independent auditor effective Feb 2, 2024; no disagreements or reportable events in prior two fiscal years.","Appointed Carr, Riggs & Ingram (CRI) as successor auditor for fiscal year ending June 30, 2024, subject to client acceptance procedures.","FORVIS's audit reports for FY2023 and FY2022 were unqualified; no adverse opinions or modifications.","Neither the company nor anyone on its behalf consulted CRI on any accounting or auditing matters before the appointment."],"urls":{"canonical":"https://secwatch.observer/filing/0000927089-24-000026","json":"https://secwatch.observer/filing/0000927089-24-000026.json","markdown":"https://secwatch.observer/filing/0000927089-24-000026.md","text":"https://secwatch.observer/filing/0000927089-24-000026.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1500375/000092708924000026/0000927089-24-000026-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1500375/000092708924000026/hfbil20240207_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T06:55:04.112915+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":"a85a6a852766a69d4f55386c5160faf237459e2c","claim":"Home Federal Bancorp, Inc. of Louisiana dismissed FORVIS, LLP as its auditor.","evidence_excerpt":"On February 2, 2024 (the \"Notice Date\"), Home Federal Bancorp, Inc. of Louisiana (the \"Company\") notified FORVIS, LLP that it had been dismissed as the Company's independent registered public accounting firm, effective as of the Notice Date.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1500375/000092708924000026/0000927089-24-000026-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"FORVIS, LLP"}],"fact_type":"auditor_change"},{"claim_id":"c8ca6910fa6200334676da14796bbfcebc500f68","claim":"Home Federal Bancorp, Inc. of Louisiana engaged Carr, Riggs & Ingram, LLC as its auditor.","evidence_excerpt":"On February 2, 2024, the Company notified Carr, Riggs & Ingram, LLC (“CRI”) that it had been selected to serve as the Company's independent registered public accounting firm for the fiscal year ending June 30, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1500375/000092708924000026/0000927089-24-000026-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Carr, Riggs & Ingram, LLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}