{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-23-005309","form_type":"8-K/A","ticker":"WSBF","cik":"0001569994","company_name":"Waterstone Financial, Inc.","filed_at":"2023-03-03T23:59:59+00:00","discovered_at":"2026-05-14T18:03:45.638085+00:00","generated_at":"2026-06-18T13:07:39.522227+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"Waterstone Financial dismisses CLA, appoints FORVIS as new auditor","bullets":["CLA completed 2022 audit with no adverse opinion or qualification.","No disagreements or reportable events during fiscal 2021-2022 or interim period.","FORVIS appointed effective Feb 28, 2023 after competitive RFP process.","No prior consultations with FORVIS on accounting or audit matters."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-23-005309","json":"https://secwatch.observer/filing/0001437749-23-005309.json","markdown":"https://secwatch.observer/filing/0001437749-23-005309.md","text":"https://secwatch.observer/filing/0001437749-23-005309.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1569994/000143774923005309/0001437749-23-005309-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1569994/000143774923005309/wsbf20230302_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-18T13:07:39.522227+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":"f03260c2b145e68965438db42e86519de2893097","claim":"Waterstone Financial, Inc. engaged FORVIS, LLP as its auditor.","evidence_excerpt":"The appointment of FORVIS was effective upon completion of the audit of the Company's consolidated financial statements for the fiscal year ending December 31, 2022 by CLA, which occurred on February 28, 2023.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1569994/000143774923005309/0001437749-23-005309-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"}