---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-24-005570"
form_type: "8-K"
ticker: "FCAP"
cik: "0001070296"
company_name: "FIRST CAPITAL INC"
filed_at: "2024-01-22T23:59:59+00:00"
generated_at: "2026-06-06T20:27:39.935613+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.3
calibrated_materiality_score: 0.3
confidence: "high"
source: SEC EDGAR
---

# First Capital dismisses auditor Monroe Shine, appoints Crowe LLP for 2024 fiscal year

## Summary
- Effective Jan 16, 2024, Monroe Shine dismissed as auditor after completing 2023 audit; no disagreements.
- Audit Committee appointed Crowe LLP as independent auditor for fiscal year ending Dec 31, 2024.
- Crowe has not yet accepted the engagement; standard client acceptance procedures ongoing.
- Monroe Shine's reports for 2022 and 2021 contained no adverse opinion or qualification.
- No reportable events or disagreements occurred during the covered periods.

## SEC filing metadata
- accession: 0001104659-24-005570
- form_type: 8-K
- ticker: FCAP
- cik: 0001070296
- company_name: FIRST CAPITAL INC
- filed_at: 2024-01-22T23:59:59+00:00
- event_type: other_material
- 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/1070296/000110465924005570/0001104659-24-005570-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1070296/000110465924005570/tm243800d1_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-24-005570
- JSON: https://secwatch.observer/filing/0001104659-24-005570.json
- Plain text: https://secwatch.observer/filing/0001104659-24-005570.txt

## Key facts
- Auditor Changes
  FIRST CAPITAL INC dismissed Monroe Shine & Co., Inc. as its auditor.
  - Action: dismissal
  - Auditor: Monroe Shine & Co., Inc.
  source text: First Capital Inc., (the “Company”) notified Monroe Shine & Co., Inc. (“Monroe Shine”) they had been dismissed as the Company’s independent registered public accounting firm effective upon the completion of its audit of the Company’s consolidated financial statements for the fiscal year ended December 31, 2023.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1070296/000110465924005570/0001104659-24-005570-index.htm
- Auditor Changes
  FIRST CAPITAL INC engaged Crowe LLP as its auditor.
  - Action: engagement
  - Auditor: Crowe LLP
  source text: (b) Appointment of New Independent Registered Public Accounting Firm On the Notice Date, the Audit Committee of the Company’s Board of Directors, determined to replace Monroe Shine with Crowe LLP (“Crowe”) as the Company’s independent auditor for the fiscal year ending December 31, 2024. As of the date of this report, Crowe is in the process of its standard client acceptance procedures and has not accepted the engagement. During the fiscal years ended December 31, 2022 and 2021 and through the date of this Form 8-K, neither the Company nor anyone acting on its behalf consulted Crowe
  evidence_url: https://www.sec.gov/Archives/edgar/data/1070296/000110465924005570/0001104659-24-005570-index.htm

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