---
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"
generated_at: "2026-05-16T11:18:31.554443+00:00"
event_type: "regulatory"
sentiment: "neutral"
materiality_score: 0.3
calibrated_materiality_score: 0.3
confidence: "high"
source: SEC EDGAR
---

# Timberland Bancorp replaces auditor Delap with Aprio after merger; no disputes

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: regulatory
- sentiment: neutral
- materiality_score: 0.3
- calibrated_materiality_score: 0.3
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000939057-26-000003
- JSON: https://secwatch.observer/filing/0000939057-26-000003.json
- Plain text: https://secwatch.observer/filing/0000939057-26-000003.txt

## 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_url: https://www.sec.gov/Archives/edgar/data/1046050/000093905726000003/0000939057-26-000003-index.htm
- 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_url: https://www.sec.gov/Archives/edgar/data/1046050/000093905726000003/0000939057-26-000003-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.