8-K
filed January 7, 2026, 6:59 PM ET
ticker TSBK
CIK 0001046050
regulatory
confidence high
sentiment neutral
materiality 0.30
Timberland Bancorp replaces auditor Delap with Aprio after merger; no disputes
TIMBERLAND BANCORP INC
- Delap LLP merged into Aprio, LLP effective Jan 1, 2026; Delap resigned and Aprio appointed as successor.
- No disagreements or reportable events between Delap and the company during fiscal 2024-2025 or subsequent interim period.
- Delap's audit reports for fiscal years ended Sept 30, 2025 and 2024 were unqualified, with no adverse opinions.
- Company did not consult with Aprio on any accounting matters prior to appointment.
Machine-readable event card
- schema_version
- secwatch.filing_event.v1
- accession
- 0000939057-26-000003
- form_type
- 8-K
- ticker
- TSBK
- cik
- 0001046050
- company_name
- TIMBERLAND BANCORP INC
- filed_at
- 2026-01-07T23:59:59+00:00
- discovered_at
- 2026-05-14T18:02:34.456215+00:00
- generated_at
- 2026-05-16T11:18:31.554443+00:00
- sec_items
- ["4.01", "9.01"]
- event_type
- regulatory
- sentiment
- neutral
- materiality_score
- 0.3
- calibrated_materiality_score
- 0.3
- confidence
- high
- secwatch_canonical_url
- https://secwatch.observer/filing/0000939057-26-000003
- json_url
- https://secwatch.observer/filing/0000939057-26-000003.json
- markdown_url
- https://secwatch.observer/filing/0000939057-26-000003.md
- text_url
- https://secwatch.observer/filing/0000939057-26-000003.txt
- edgar_index_url
- https://www.sec.gov/Archives/edgar/data/1046050/000093905726000003/0000939057-26-000003-index.htm
- edgar_primary_document_url
- https://www.sec.gov/Archives/edgar/data/1046050/000093905726000003/timb8k1126.htm
- generated_by_model
- deepseek-v4-flash:cloud@v2
- review_status
- machine_generated
- human_reviewed
- false
- corrected
- false
- correction_note
- null
- correction_timestamp
- null
- superseded_by
- null
Comparable filings
GROO
Groovy dismisses auditor after SEC suspension, reduces authorized common 99.5%, two officers depart
GROOVY COMPANY, INC.
May 28, 2026, 3:28 PM ET
regulatory
Items 4.01, 4.02, 5.03, 5.02, 9.01
same fact type: auditor_change
same SEC item: 4.01, 9.01
same event type: regulatory
This filing
(the “Company”) was notified that Delap LLP (“Delap”), the Company's
independent registered public accounting firm, merged with Aprio, LLP effective on January 1, 2026.
Comparable filing
On August 13, 2025, the Board of Directors of Groovy Company, Inc. (the “Company” or the “Registrant”), acting in its capacity as the body charged with the audit oversight function in the absence of a separately designated audit committee, dismissed Olayinka Oyebola & Co. (Chartered Accountants), Public Company Accounting Oversight Board (“PCAOB”) Firm ID No. 5968 (the “Former Accountant”), as the Company’s independent registered public accounting firm, effective immediately.
Filing page
SEC filing
OXSQ
Oxford Square Capital dismisses PwC, engages EY as independent auditor
Oxford Square Capital Corp.
May 29, 2026, 4:31 PM ET
other_material
Items 4.01, 9.01
same fact type: auditor_change
same SEC item: 4.01, 9.01
similar materiality
This filing
(the “Company”) was notified that Delap LLP (“Delap”), the Company's
independent registered public accounting firm, merged with Aprio, LLP effective on January 1, 2026.
Comparable filing
On May 26, 2026, Oxford Square Capital Corp. (the “Company”) dismissed PricewaterhouseCoopers LLP (“PwC”) as its independent registered public accounting firm and engaged Ernst & Young LLP (“EY”) as its new independent registered public accounting firm.
Filing page
SEC filing
AEYE
AudioEye dismisses MaloneBailey, appoints RSM as new auditor
AUDIOEYE INC
May 26, 2026, 4:18 PM ET
other_material
Items 4.01, 9.01
same fact type: auditor_change
same SEC item: 4.01, 9.01
similar materiality
This filing
(the “Company”) was notified that Delap LLP (“Delap”), the Company's
independent registered public accounting firm, merged with Aprio, LLP effective on January 1, 2026.
Comparable filing
On May 26, 2026, the Audit Committee of the Board of Directors of AudioEye, Inc. (the “Company”) approved the dismissal of MaloneBailey, LLP (“MaloneBailey”), which had been serving as the Company’s independent registered public accounting firm, effective immediately.
Filing page
SEC filing
SSGC
SafeSpace Global's auditor Rodefer Moss resigns; CBIZ CPAs appointed May 15
SafeSpace Global Corp
May 18, 2026, 4:47 PM ET
other_material
Items 4.01, 9.01
same fact type: auditor_change
same SEC item: 4.01, 9.01
similar materiality
This filing
(the “Company”) was notified that Delap LLP (“Delap”), the Company's
independent registered public accounting firm, merged with Aprio, LLP effective on January 1, 2026.
Comparable filing
On May 15, 2026, Rodefer Moss & Company, PLCC (“Rodefer Moss”) informed SafeSpace Global Corporation (the “Company”) that it is resigning as the Company’s independent registered public accounting firm.
Filing page
SEC filing
FRPH
FRP Holdings appoints Forvis Mazars as independent auditor, dismisses Baker Tilly
FRP HOLDINGS, INC.
May 15, 2026, 10:46 AM ET
other_material
Items 4.01, 9.01
same fact type: auditor_change
same SEC item: 4.01, 9.01
similar materiality
This filing
(the “Company”) was notified that Delap LLP (“Delap”), the Company's
independent registered public accounting firm, merged with Aprio, LLP effective on January 1, 2026.
Comparable filing
the Audit Committee approved and the Board ratified the engagement of Forvis Mazars as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2026.
Filing page
SEC filing
HRZN
Horizon Tech Finance dismisses RSM, appoints Grant Thornton as auditor
Horizon Technology Finance Corp
May 14, 2026, 4:32 PM ET
other
Items 4.01, 9.01
same fact type: auditor_change
same SEC item: 4.01, 9.01
similar materiality
This filing
(the “Company”) was notified that Delap LLP (“Delap”), the Company's
independent registered public accounting firm, merged with Aprio, LLP effective on January 1, 2026.
Comparable filing
the Board approved the appointment of Grant Thorton LLP (“GT”) to serve as the Company’s independent registered accounting firm to audit the Company’s consolidated financial statements for the fiscal year ended December 31, 2026.
Filing page
SEC filing
SUI
Sun Communities engages Deloitte as auditor; Grant Thornton exit with no disagreements
SUN COMMUNITIES INC
May 13, 2026, 4:23 PM ET
other_material
Items 4.01, 9.01
same fact type: auditor_change
same SEC item: 4.01, 9.01
similar materiality
This filing
(the “Company”) was notified that Delap LLP (“Delap”), the Company's
independent registered public accounting firm, merged with Aprio, LLP effective on January 1, 2026.
Comparable filing
the Committee dismissed Grant Thornton LLP ("Grant Thornton") as the Company's independent registered public accounting firm, effective upon completion of its engagement services for the review of the Company's consolidated financial statements for the period ended March 31, 2026, which was completed on April 28, 2026.
Filing page
SEC filing
BCRD
BlueOne Technologies replaces auditor and completes name change
BlueOne Card, Inc.
May 13, 2026, 12:54 PM ET
other_material
Items 4.01, 8.01, 9.01
same fact type: auditor_change
same SEC item: 4.01, 9.01
similar materiality
This filing
(the “Company”) was notified that Delap LLP (“Delap”), the Company's
independent registered public accounting firm, merged with Aprio, LLP effective on January 1, 2026.
Comparable filing
ndependent registered public accounting firm and dismissed Salberg & Company, P.A. (“Salberg”) from that role. During the fiscal years ended March 31, 2024, and March 31, 2025, neither
Filing page
SEC filing
This headline and bullets were generated automatically by deepseek-v4-flash:cloud@v2 from the public filing. Read the source on SEC.gov before relying on any specific claim. Not investment advice.
See methodology for how this pipeline works.