LANDMARK BANCORP INC 8-K

What Happened
Landmark Bancorp, Inc. announced on February 27, 2026 (8-K filing) that its Audit Committee selected Forvis Mazars, LLP to serve as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026. The selection followed a competitive process and was made on February 23, 2026; the Company notified Crowe LLP of its dismissal on February 24, 2026. Forvis Mazars is expected to begin with the review of Landmark’s quarterly consolidated financial statements for the first quarter of 2026, subject to Forvis Mazars’ standard client acceptance procedures. Crowe will remain engaged until it completes the Company’s 2025 audits.

Key Details

• Forvis Mazars was selected by the Audit Committee on February 23, 2026; notification to Crowe occurred on February 24, 2026.
• Forvis Mazars’ engagement begins with the Q1 2026 review, pending standard client acceptance procedures.
• Crowe’s audit reports for the two most recently completed fiscal years (2025 and 2024) were unqualified and contained no adverse opinions or disclaimers.
• The filing states there were no “disagreements” or “reportable events” with Crowe for 2024, 2025 or the interim period; Crowe’s letter dated February 27, 2026 is included as Exhibit 16.1.

Why It Matters
A change in independent auditor is material because it affects who reviews and signs the company’s financial statements. Investors should note that the Audit Committee approved the change after a competitive process and that prior audits by Crowe were clean with no reported disagreements — facts that reduce immediate red flags. The timing of the transition (Crowe finishing 2025 audits; Forvis Mazars starting with Q1 2026 review) and the requirement of Forvis Mazars’ client acceptance procedures mean the full audit transition will take place over the coming quarters.