{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-22-026590","form_type":"8-K","ticker":"ATLO","cik":"0001132651","company_name":"AMES NATIONAL CORP","filed_at":"2022-11-09T23:59:59+00:00","discovered_at":"2026-05-14T18:03:49.706923+00:00","generated_at":"2026-06-22T00:40:06.416639+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Ames National appoints FORVIS as new auditor for FY2023 after CLA declines reappointment","bullets":["Audit Committee approved FORVIS LLP as independent auditor for year ending Dec 31, 2023.","Prior auditor CliftonLarsonAllen declined reappointment after completing FY2022 audit.","No prior consultations with FORVIS on accounting principles or disagreements.","Appointment effective for FY2023; no reportable events or disagreements with CLA.","Change follows Aug 12, 2022 8-K disclosing CLA's decision not to stand for reappointment."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-22-026590","json":"https://secwatch.observer/filing/0001437749-22-026590.json","markdown":"https://secwatch.observer/filing/0001437749-22-026590.md","text":"https://secwatch.observer/filing/0001437749-22-026590.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1132651/000143774922026590/0001437749-22-026590-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1132651/000143774922026590/atlo20221108_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-22T00:40:06.416639+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":"3681eade426f6286a08870de90dce1aba1f06220","claim":"AMES NATIONAL CORP engaged FORVIS, LLP as its auditor.","evidence_excerpt":"☐ Item 4.01 Changes in Registrant ’ s Certifying Accountant Newly Engaged Independent Registered Public Accounting Firm On November 7, 2022, the Audit Committee of the Board of Directors of Ames National Corporation (the “Company”) approved the appointment of FORVIS, LLP (“FORVIS”) to serve as the Company’s independent registered public accounting firm for the year ending December 31, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1132651/000143774922026590/0001437749-22-026590-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"FORVIS, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}