{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-25-020922","form_type":"8-K","ticker":"BOC","cik":"0001494582","company_name":"BOSTON OMAHA Corp","filed_at":"2025-06-20T23:59:59+00:00","discovered_at":"2026-05-14T18:02:48.446000+00:00","generated_at":"2026-05-19T01:14:53.106308+00:00","sec_items":["4.01","8.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Boston Omaha dismisses KPMG, appoints Deloitte; CAO resigns to lead broadband unit","bullets":["Audit Committee dismissed KPMG and appointed Deloitte & Touche as independent auditor for FY2025, effective June 19, 2025.","KPMG reports for 2024 and 2023 were unqualified; no disagreements; a 2022 material weakness was remediated by Dec 31, 2023.","Joseph Meisinger resigned as CAO effective June 18, 2025 to focus on his role as CEO of Boston Omaha Broadband.","2025 Annual Meeting scheduled for August 25, 2025 at Salvation Army Omaha Kroc Center, in-person only (no streaming)."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-25-020922","json":"https://secwatch.observer/filing/0001437749-25-020922.json","markdown":"https://secwatch.observer/filing/0001437749-25-020922.md","text":"https://secwatch.observer/filing/0001437749-25-020922.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1494582/000143774925020922/0001437749-25-020922-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1494582/000143774925020922/bomn20250530c_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-19T01:14:53.106308+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":"73060fa5f1e2b9806222b22462e9d39d5ec5c537","claim":"BOSTON OMAHA Corp dismissed KPMG LLP as its auditor.","evidence_excerpt":"on June 18, 2025, the Committee approved the appointment of Deloitte & Touche LLP (\"Deloitte\") as the Company's new independent registered public accounting firm for the fiscal year ending December 31, 2025 and notified KPMG, LLP (\"KPMG\") of its dismissal as the Company's independent registered public accounting firm, effective as of June 19, 2025","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1494582/000143774925020922/0001437749-25-020922-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"KPMG LLP"},{"label":"Successor","value":"Deloitte & Touche LLP"}],"fact_type":"auditor_change"},{"claim_id":"aeab69c4c0e43f5407558c204fe5dc94eb3852ae","claim":"BOSTON OMAHA Corp engaged Deloitte & Touche LLP as its auditor.","evidence_excerpt":"n Registrant's Certifying Accountant (a) Dismissal of Independent Registered Public Accounting Firm The Audit Committee (the “Committee”) of the Board of Directors of Boston Omaha Corporation (the “Company”) conducted a selection process to determine the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025. The Committee solicited proposals from both KPMG LLP (“KPMG”), the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2024 and other public accounting firms. As a result of this process, following the review and evaluation of proposals from the participating firms, on June 18, 2025, the Committee approved the appointment of Deloitte & Touche LLP (\"Deloitte\") as the Company's new independent registered public accounting firm for the fiscal year ending December 31, 2025 and notified KPMG, LLP (“K","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1494582/000143774925020922/0001437749-25-020922-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Deloitte & Touche LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}