---
schema_version: "secwatch.filing_event.v1"
accession: "0001437749-22-028082"
form_type: "8-K"
ticker: null
cik: "0000921183"
company_name: "HMN FINANCIAL INC"
filed_at: "2022-11-28T23:59:59+00:00"
generated_at: "2026-06-21T12:57:31.552166+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.4
calibrated_materiality_score: 0.4
confidence: "high"
source: SEC EDGAR
---

# HMN Financial dismisses CLA, appoints Baker Tilly as auditor

## Summary
- Audit committee dismissed CliftonLarsonAllen (CLA) as independent auditor, effective after FY 2022 audit completion.
- No disagreements or reportable events with CLA during fiscal 2021, 2020, and interim 2022.
- Baker Tilly US, LLP appointed as new independent registered public accounting firm for FY 2022.
- No prior consultations with Baker Tilly regarding accounting principles or audit opinions.

## SEC filing metadata
- accession: 0001437749-22-028082
- form_type: 8-K
- cik: 0000921183
- company_name: HMN FINANCIAL INC
- filed_at: 2022-11-28T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.4
- calibrated_materiality_score: 0.4
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/921183/000143774922028082/0001437749-22-028082-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/921183/000143774922028082/hmnf20221123_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-22-028082
- JSON: https://secwatch.observer/filing/0001437749-22-028082.json
- Plain text: https://secwatch.observer/filing/0001437749-22-028082.txt

## Key facts
- Auditor Changes
  HMN FINANCIAL INC engaged Baker Tilly US, LLP as its auditor.
  - Action: engagement
  - Auditor: Baker Tilly US, LLP
  source text: On November 22, 2022, the Committee approved the appointment of Baker Tilly US, LLP (“Baker Tilly”) as the Company’s independent registered public accounting firm to perform independent audit services, effective upon completion of the audit of the Company’s consolidated financial statements for the fiscal year ending December 31, 2022.
  evidence_url: https://www.sec.gov/Archives/edgar/data/921183/000143774922028082/0001437749-22-028082-index.htm
- Auditor Changes
  HMN FINANCIAL INC dismissed CliftonLarsonAllen, LLP as its auditor.
  - Action: dismissal
  - Auditor: CliftonLarsonAllen, LLP
  source text: As of November 22, 2022, the Audit Committee (the “Committee”) of the Board of Directors (the “Board”) of HMN Financial, Inc. (the “Company”) approved the dismissal of CliftonLarsonAllen, LLP (“CLA”) as the Company's independent registered public accounting firm, effective upon completion of the audit of the Company’s consolidated financial statements for the fiscal year ending December 31, 2022.
  evidence_url: https://www.sec.gov/Archives/edgar/data/921183/000143774922028082/0001437749-22-028082-index.htm

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