TIMBERLAND BANCORP INC 8-K

What Happened
Timberland Bancorp Inc. (TSBK) filed a Form 8‑K on January 7, 2026, disclosing that its independent registered public accounting firm, Delap LLP, merged with Aprio, LLP effective January 1, 2026. As a result, Delap resigned and the company’s Audit Committee approved Aprio, LLP as the successor independent registered public accounting firm.

Key Details

• The Delap–Aprio merger took effect January 1, 2026; Aprio will serve as Timberland’s new independent auditor.
• Delap’s audit reports on the company’s consolidated financial statements for fiscal years ended September 30, 2025 and 2024 (and the three‑year period ended Sept. 30, 2025) and on internal control over financial reporting as of Sept. 30, 2025 were unmodified (no adverse opinions, disclaimers, or qualifications).
• There were no disagreements with Delap and no reportable events for the fiscal years ended Sept. 30, 2025 and 2024 or the interim period through Jan. 1, 2026.
• The company did not consult Aprio, prior to this filing, on accounting applications, potential audit opinions, or any matters that would be considered a disagreement or reportable event.
• Delap’s letter to the SEC dated January 7, 2026 is included as Exhibit 16.1 to the 8‑K.

Why It Matters
This is an auditor transition driven by a merger of audit firms rather than by audit findings or disputes. For investors, the filing indicates continuity in audit conclusions (no prior adverse opinions or disagreements were disclosed), which suggests no immediate accounting concerns from the change. Investors should note the auditor change for future filings and monitoring, since different firms can have different audit approaches, but the 8‑K contains no material adverse audit issues.