{"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","headline":"Timberland Bancorp replaces auditor Delap with Aprio after merger; no disputes","bullets":["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."],"urls":{"canonical":"https://secwatch.observer/filing/0000939057-26-000003","json":"https://secwatch.observer/filing/0000939057-26-000003.json","markdown":"https://secwatch.observer/filing/0000939057-26-000003.md","text":"https://secwatch.observer/filing/0000939057-26-000003.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1046050/000093905726000003/0000939057-26-000003-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1046050/000093905726000003/timb8k1126.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T11:18:31.554443+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":"87cca08e379ef6843eeac476d2e789ebd0c8376b","claim":"Delap LLP resigned as auditor of TIMBERLAND BANCORP INC.","evidence_excerpt":"(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.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1046050/000093905726000003/0000939057-26-000003-index.htm","confidence":0.9},{"claim_id":"93c0aff35bad342c0e36d62e39802320995b621c","claim":"TIMBERLAND BANCORP INC engaged Aprio, LLP as its auditor.","evidence_excerpt":"the Audit Committee of the Company’s Board of Directors approved the appointment of Aprio, as the successor to Delap, as the Company’s independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1046050/000093905726000003/0000939057-26-000003-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001499275-26-000014","ticker":"GROO","company_name":"GROOVY COMPANY, INC.","filed_at":"2026-05-28T19:28:28+00:00","headline":"Groovy dismisses auditor after SEC suspension, reduces authorized common 99.5%, two officers depart","event_type":"regulatory","sec_items":["4.01","4.02","5.03","5.02","9.01"],"materiality_score":0.8,"calibrated_materiality_score":0.8,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: regulatory"],"urls":{"canonical":"https://secwatch.observer/filing/0001499275-26-000014","json":"https://secwatch.observer/filing/0001499275-26-000014.json","markdown":"https://secwatch.observer/filing/0001499275-26-000014.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000014/0001499275-26-000014-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000014/groo-20250813_8ka.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"(the “Company”) was notified that Delap LLP (“Delap”), the Company's\n independent registered public accounting firm, merged with Aprio, LLP effective on January 1, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1046050/000093905726000003/0000939057-26-000003-index.htm","comparable_excerpt":"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.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1499275/000149927526000014/0001499275-26-000014-index.htm"}},{"accession":"0001213900-26-062870","ticker":"OXSQ","company_name":"Oxford Square Capital Corp.","filed_at":"2026-05-29T20:31:12+00:00","headline":"Oxford Square Capital dismisses PwC, engages EY as independent auditor","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.4,"calibrated_materiality_score":0.4,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-062870","json":"https://secwatch.observer/filing/0001213900-26-062870.json","markdown":"https://secwatch.observer/filing/0001213900-26-062870.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1259429/000121390026062870/0001213900-26-062870-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1259429/000121390026062870/ea0292775-01_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"(the “Company”) was notified that Delap LLP (“Delap”), the Company's\n independent registered public accounting firm, merged with Aprio, LLP effective on January 1, 2026.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1046050/000093905726000003/0000939057-26-000003-index.htm","comparable_excerpt":"On May 26, 2026, Oxford Square Capital Corp. 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