{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-23-091108","form_type":"8-K","ticker":"KFFB","cik":"0001297341","company_name":"Kentucky First Federal Bancorp","filed_at":"2023-11-29T23:59:59+00:00","discovered_at":"2026-05-14T18:03:28.555813+00:00","generated_at":"2026-06-07T20:13:33.156733+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Kentucky First Federal Bancorp dismisses FORVIS, appoints Clark Schaefer Hackett as auditor","bullets":["Dismissed FORVIS, LLP as independent auditor for FY ending June 30, 2024; no adverse opinions or disagreements.","Engaged Clark Schaefer Hackett to audit FY 2024 financial statements; no prior consultations.","FORVIS's reports for FY 2022 and 2023 were unqualified; no reportable events during those periods.","Change approved by Audit Committee on November 22, 2023; effective immediately."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-23-091108","json":"https://secwatch.observer/filing/0001213900-23-091108.json","markdown":"https://secwatch.observer/filing/0001213900-23-091108.md","text":"https://secwatch.observer/filing/0001213900-23-091108.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1297341/000121390023091108/0001213900-23-091108-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1297341/000121390023091108/ea189248-8k_kentucky.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T20:13:33.156733+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":"9d271f1c0a0db721fffcf730f5b544dbf9776607","claim":"Kentucky First Federal Bancorp dismissed FORVIS, LLP as its auditor.","evidence_excerpt":"approved the dismissal of its current independent registered public accounting firm, FORVIS, LLP","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1297341/000121390023091108/0001213900-23-091108-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"FORVIS, LLP"},{"label":"Successor","value":"Clark Schaefer Hackett"}],"fact_type":"auditor_change"},{"claim_id":"b9611c6312eef3d9dad997a8c81b6223e0ef7564","claim":"Kentucky First Federal Bancorp engaged Clark Schaefer Hackett as its auditor.","evidence_excerpt":"the Company engaged Clark Schaefer Hackett to conduct the audit of the Company’s consolidated financial statements for the fiscal year ending June 30, 2024","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1297341/000121390023091108/0001213900-23-091108-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Clark Schaefer Hackett"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}