{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-22-104434","form_type":"8-K","ticker":"UBCP","cik":"0000731653","company_name":"UNITED BANCORP INC /OH/","filed_at":"2022-09-30T23:59:59+00:00","discovered_at":"2026-05-14T18:03:58.044490+00:00","generated_at":"2026-06-23T06:32:39.647835+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"United Bancorp dismisses FORVIS as auditor over ProBank Austin independence conflict; appoints Snodgrass","bullets":["FORVIS dismissed as auditor Sept 29, 2022; independence conflict due to its pending acquisition of ProBank Austin (retained by Unified Bank).","No disagreements or reportable events in 2021/2020; FORVIS audit opinions were unqualified.","Audit Committee appointed S.R. Snodgrass, P.C. as successor auditor for FY 2022.","ProBank acquisition effective Oct 1, 2022; Unified Bank is ProBank client."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-22-104434","json":"https://secwatch.observer/filing/0001104659-22-104434.json","markdown":"https://secwatch.observer/filing/0001104659-22-104434.md","text":"https://secwatch.observer/filing/0001104659-22-104434.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/731653/000110465922104434/0001104659-22-104434-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/731653/000110465922104434/tm2226994d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-23T06:32:39.647835+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}