{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-25-102634","form_type":"8-K","ticker":"WBHC","cik":"0000885275","company_name":"WILSON BANK HOLDING CO","filed_at":"2025-08-05T23:59:59+00:00","discovered_at":"2026-05-14T18:02:46.582427+00:00","generated_at":"2026-05-17T21:13:23.437405+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.2,"calibrated_materiality_score":0.2,"confidence":"high","headline":"Wilson Bank Holding Company replaces auditor Maggart with RubinBrown","bullets":["Maggart & Associates resigned as auditor for fiscal 2025 on Aug 4, 2025, after its shareholders joined RubinBrown LLP.","Company engaged RubinBrown as new independent registered public accounting firm for fiscal year ending Dec 31, 2025.","Maggart's reports for 2023 and 2024 were unqualified; no disagreements or reportable events occurred.","Audit Committee approved the change on Aug 4, 2025."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-25-102634","json":"https://secwatch.observer/filing/0000950170-25-102634.json","markdown":"https://secwatch.observer/filing/0000950170-25-102634.md","text":"https://secwatch.observer/filing/0000950170-25-102634.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/885275/000095017025102634/0000950170-25-102634-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/885275/000095017025102634/ck0000885275-20250804.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T21:13:23.437405+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":"04745bf85cc15c7e64ef8a60127e7503b648e2ea","claim":"Maggart & Associates, P.C. resigned as auditor of WILSON BANK HOLDING CO.","evidence_excerpt":"on August 4, 2025, the Company received notice that Maggart was resigning as the Company’s independent registered public accounting firm for and with respect to the fiscal year ending December 31, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/885275/000095017025102634/0000950170-25-102634-index.htm","confidence":0.99,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Maggart & Associates, P.C."}],"fact_type":"auditor_change"},{"claim_id":"37253eae0d95ec5ae02f5c9887931609ff7f8b58","claim":"WILSON BANK HOLDING CO engaged RubinBrown LLP as its auditor.","evidence_excerpt":"On August 4, 2025, the Company engaged RubinBrown as its new independent registered public accounting firm for and with respect to the fiscal year ending December 31, 2025.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/885275/000095017025102634/0000950170-25-102634-index.htm","confidence":0.99,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"RubinBrown LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}