Business Context and Reporting Period
Company: BV Financial, Inc.
Filing Type: Form 8-K (Current Report)
Date of Report: February 20, 2026
Reporting Period: The filing addresses events occurring on February 20, 2026, regarding the change of the Company's independent registered public accounting firm.
Key Financial Metrics
This filing does not contain financial performance data. There are no reported values for revenue, profit, cash flow, margins, debt, or liquidity in this document.
Material Changes
The primary material change reported is the replacement of the Company's independent auditor:
- Dismissal: Forvis Mazars, LLP was dismissed as the independent registered public accounting firm effective upon the completion of the audit for the fiscal year ended December 31, 2025, and the filing of the 2025 Form 10-K.
- Engagement: Crowe LLP was engaged as the new independent registered public accounting firm for the fiscal year ending December 31, 2026, effective as of the same date.
- Conditions: The formal engagement of Crowe is subject to the completion of standard client acceptance procedures and the execution of an engagement letter.
Management Commentary, Risks, and Contingencies
Audit History and Disagreements:
- Forvis Mazars' reports for fiscal years 2023 and 2024 did not contain adverse opinions, disclaimers, or qualifications regarding uncertainty, audit scope, or accounting principles.
- There were no disagreements with Forvis Mazars on accounting principles, practices, financial statement disclosures, or auditing scope/procedures during the fiscal years ended December 31, 2023 and 2024, or the subsequent interim period.
- No "reportable events" occurred during the same periods.
Consultation with New Auditor:
- Neither the Company nor anyone acting on its behalf consulted with Crowe regarding the application of accounting principles to specific transactions or the type of audit opinion that might be rendered prior to this engagement.
- No written reports or oral advice were provided by Crowe that were considered important factors in reaching decisions on accounting, auditing, or financial reporting issues.
Third-Party Confirmation: A letter from Forvis Mazars dated February 23, 2026, confirming agreement with the statements above, is filed as Exhibit 16.1.
Investor Verification Checklist
- Verify the filing of the 2025 Annual Report on Form 10-K to confirm the completion of the Forvis Mazars audit.
- Review Exhibit 16.1 (Letter from Forvis Mazars) to confirm the auditor's concurrence with the Company's disclosures regarding the dismissal.
- Monitor future filings for the execution of the engagement letter with Crowe LLP.
- Check for any subsequent filings that might disclose disagreements or reportable events not captured in this initial 8-K.