Business Context and Reporting Period
Company: Landmark Bancorp, Inc. (LARK)
Filing Type: Form 8-K (Current Report)
Date of Report: February 23, 2026
Reporting Period: Fiscal year ending December 31, 2026 (Audit selection); Interim period through February 27, 2026.
Key Financial Metrics
This filing does not contain financial performance data. Revenue, profit, cash flow, margins, debt, and liquidity metrics are not reported in this document.
Material Changes
Change in Certifying Accountant (Item 4.01):
- Outgoing Firm: Crowe LLP was dismissed as the independent registered public accounting firm, effective upon completion of the 2025 audits.
- Incoming Firm: Forvis Mazars, LLP was selected to serve as the independent registered public accounting firm for the fiscal year ending December 31, 2026.
- Effective Date: Forvis Mazars will begin with a review of the first quarter 2026 consolidated financial statements, subject to standard client acceptance procedures.
- Reason for Change: The Audit Committee conducted a competitive selection process.
Guidance, Outlook, and Risks
Management Commentary and Disagreements:
- Crowe LLP's audit reports for the two most recently completed fiscal years (2024 and 2025) did not contain adverse opinions, disclaimers, or qualifications regarding uncertainty, scope, or accounting principles.
- There were no "disagreements" or "reportable events" between the Company and Crowe during 2024, 2025, or the subsequent interim period.
- No prior consultations were held with Forvis Mazars regarding accounting principles, audit opinions, or matters that would constitute disagreements or reportable events.
- Exhibit 16.1: Letter from Crowe LLP dated February 27, 2026, indicating their agreement with the disclosures in this report.
Investor Verification Checklist
- Confirm the completion of Forvis Mazars' standard client acceptance procedures.
- Review the attached letter from Crowe LLP (Exhibit 16.1) for any additional context on the dismissal.
- Monitor the upcoming Q1 2026 financial statement review conducted by Forvis Mazars.
- Verify that no undisclosed disagreements or reportable events exist between the Company and the outgoing auditor.