{"schema_version":"secwatch.filing_event.v1","accession":"0001558370-22-018390","form_type":"8-K","ticker":"ALRS","cik":"0000903419","company_name":"ALERUS FINANCIAL CORP","filed_at":"2022-12-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:53.946849+00:00","generated_at":"2026-06-21T09:20:46.347382+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":"Alerus Financial dismisses auditor CLA and appoints RSM for 2023 audit","bullets":["Audit committee dismissed CliftonLarsonAllen (CLA); CLA will not stand for reappointment after completing 2022 audit.","No disagreements or reportable events with CLA during 2020, 2021, and through Dec 1, 2022.","RSM LLP appointed as new independent auditor for fiscal year ending Dec 31, 2023."],"urls":{"canonical":"https://secwatch.observer/filing/0001558370-22-018390","json":"https://secwatch.observer/filing/0001558370-22-018390.json","markdown":"https://secwatch.observer/filing/0001558370-22-018390.md","text":"https://secwatch.observer/filing/0001558370-22-018390.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/903419/000155837022018390/0001558370-22-018390-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/903419/000155837022018390/alrs-20221201x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-21T09:20:46.347382+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":"249250bd155c929191eec93accd2d93d34b67ea0","claim":"ALERUS FINANCIAL CORP dismissed CliftonLarsonAllen LLP as its auditor.","evidence_excerpt":"On December 1, 2022, the Audit Committee of the Board of Directors (the “Audit Committee”) of Alerus Financial Corporation (the “Company”) approved the dismissal of CliftonLarsonAllen LLP (“CLA”), 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/903419/000155837022018390/0001558370-22-018390-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"CliftonLarsonAllen LLP"},{"label":"Successor","value":"RSM, LLP"}],"fact_type":"auditor_change"},{"claim_id":"a48013dc17df2cd4c6d0b6f7e480f63eedfebaf7","claim":"ALERUS FINANCIAL CORP engaged RSM, LLP as its auditor.","evidence_excerpt":"On December 1, 2022, the Audit Committee of the Board of Directors (the “Audit Committee”) of Alerus Financial Corporation (the “Company”) approved the appointment of RSM, LLP (“RSM”) to serve 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/903419/000155837022018390/0001558370-22-018390-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"RSM, LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}