{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-23-001138","form_type":"8-K","ticker":"WSBF","cik":"0001569994","company_name":"Waterstone Financial, Inc.","filed_at":"2023-01-17T23:59:59+00:00","discovered_at":"2026-05-14T18:03:45.638387+00:00","generated_at":"2026-06-20T14:42:23.951369+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":"Waterstone Financial replaces auditor CliftonLarsonAllen with FORVIS for FY2023","bullets":["CLA will not stand for re-appointment after completing FY2022 audit due to CLA's decision to cease serving SEC registrants.","No disagreements or reportable events between Waterstone and CLA during 2021, 2022, and interim period through Jan 17, 2023.","Audit Committee approved FORVIS, LLP as new independent auditor for FY2023, effective after CLA completes FY2022 audit.","No prior consultation with FORVIS on accounting principles, audit opinions, or any reportable matters."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-23-001138","json":"https://secwatch.observer/filing/0001437749-23-001138.json","markdown":"https://secwatch.observer/filing/0001437749-23-001138.md","text":"https://secwatch.observer/filing/0001437749-23-001138.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1569994/000143774923001138/0001437749-23-001138-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1569994/000143774923001138/wsbf20221206_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-20T14:42:23.951369+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":"0ea32ca9387c323d2d54cedcc89527632c9f1196","claim":"Waterstone Financial, Inc. engaged FORVIS, LLP as its auditor.","evidence_excerpt":"On January 17, 2023, the Audit Committee of the Board of Directors of Waterstone Financial, Inc. 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/1569994/000143774923001138/0001437749-23-001138-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"FORVIS, LLP"}],"fact_type":"auditor_change"},{"claim_id":"dc46730f37f7117b3e9dfbc76cd7b5f54d1338c0","claim":"Waterstone Financial, Inc. dismissed CliftonLarsonAllen LLP as its auditor.","evidence_excerpt":"Dismissal of Registrant’s Registered Public Accounting Firm CliftonLarsonAllen LLP (“CLA”), Waterstone Financial, Inc.’s (“the Company”) current independent public accountant, informed the Company that CLA would decline to stand for re-appointment after completion of the audit for the year ended December 31, 2022, as a result of CLA’s determination to cease providing certain audit services to SEC registrants upon completion of the 2022 audit cycle.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1569994/000143774923001138/0001437749-23-001138-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"CliftonLarsonAllen LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}