{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-26-021336","form_type":"8-K","ticker":"ISTR","cik":"0001602658","company_name":"Investar Holding Corp","filed_at":"2026-06-22T20:57:24+00:00","discovered_at":"2026-06-22T20:58:00.392059+00:00","generated_at":"2026-06-22T20:58:10.393435+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Investar Holding dismisses BDO USA, appoints Wipfli as auditor for FY 2026","bullets":["Audit committee dismissed BDO USA, P.C. on June 17, 2026; no disagreements or reportable events cited.","BDO had been appointed in Nov 2025 after Horne LLP partners joined BDO; prior audit reports were unqualified for FY 2024 and 2025.","Wipfli LLP engaged as new independent auditor for fiscal year ending Dec 31, 2026.","No pre-engagement consultations with Wipfli regarding accounting principles or disagreements."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-021336","json":"https://secwatch.observer/filing/0001437749-26-021336.json","markdown":"https://secwatch.observer/filing/0001437749-26-021336.md","text":"https://secwatch.observer/filing/0001437749-26-021336.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1602658/000143774926021336/0001437749-26-021336-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1602658/000143774926021336/istr20260604_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-22T20:58:10.393435+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":"1ef9c22e6125695b8a4a50757ff4e423452c5bdd","claim":"Investar Holding Corp engaged Wipfli LLP as its auditor.","evidence_excerpt":"On June 17, 2026, the Audit Committee engaged Wipfli LLP (“Wipfli”) to serve as its independent registered public accounting firm for the fiscal year ending December 31, 2026.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1602658/000143774926021336/0001437749-26-021336-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Wipfli LLP"}],"fact_type":"auditor_change"},{"claim_id":"373e05085ab1d39634a76f80e55ba49fce8e2bce","claim":"Investar Holding Corp engaged BDO USA, P.C. as its auditor.","evidence_excerpt":"on November 3, 2025, the Company appointed BDO as its independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1602658/000143774926021336/0001437749-26-021336-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"BDO USA, P.C."}],"fact_type":"auditor_change"},{"claim_id":"d376e7b25ae6975c52dc8c752503a03a9b8d4afe","claim":"Investar Holding Corp dismissed BDO USA, P.C. as its auditor.","evidence_excerpt":"On June 17, 2026, Investar Holding Corporation (the “Company”), through and with the approval of the audit committee of the board of directors of the Company (the “Audit Committee”), dismissed BDO USA, P.C. (“BDO”) as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1602658/000143774926021336/0001437749-26-021336-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BDO USA, P.C."},{"label":"Successor","value":"Wipfli LLP"}],"fact_type":"auditor_change"},{"claim_id":"f382149f05da1b02058d9b375691d6e6bc68dad6","claim":"HORNE LLP resigned as auditor of Investar Holding Corp.","evidence_excerpt":"Prior to BDO’s engagement, the Company’s financial statements were audited by HORNE LLP (“Horne”). On November 1, 2025, the partners and professional staff of Horne joined BDO. As a result of this transaction, Horne resigned as the Company’s independent registered public accounting firm on November 1, 2025, and on November 3, 2025, the Company appointed BDO as its independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1602658/000143774926021336/0001437749-26-021336-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"HORNE LLP"},{"label":"Successor","value":"BDO USA, P.C."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}