HILLS BANCORPORATION 8-K

What Happened
Hills Bancorporation (HBIA) announced on April 2, 2026 that its Audit Committee approved the engagement of Crowe LLP as the company’s independent registered public accounting firm for the fiscal year ending December 31, 2026. The company disclosed this change under Item 4.01 of Form 8‑K and filed the report on April 6, 2026, signed by Treasurer and CFO Anthony V. Roetlin.

Key Details

• Audit Committee approved Crowe LLP as independent auditor on April 2, 2026.
• Engagement covers the fiscal year ending December 31, 2026.
• The company and anyone acting on its behalf did not consult Crowe during the two most recent fiscal years or the interim period through April 2, 2026 on accounting/audit matters.
• No disagreements or “reportable events” with Crowe were identified under Item 304(a)(1)(iv)-(v) of Regulation S‑K.

Why It Matters
A change in the independent auditor is a material governance event that can affect investor confidence in the company’s financial reporting and audit oversight. The filing confirms a routine transition with no prior consultations or disputes reported with Crowe, which suggests the appointment was not preceded by accounting disagreements. Investors should note the auditor change for upcoming financial statements and disclosures for fiscal 2026.