Business Context and Reporting Period
Company: Isabella Bank Corporation
Filing Type: Form 8-K (Current Report)
Date of Report: January 27, 2025
Reporting Period: The filing addresses the appointment of a new independent registered public accounting firm for the fiscal year ending December 31, 2025.
Key Financial Metrics
This filing does not contain financial performance data. No revenue, profit, cash flow, margins, debt, or liquidity metrics are reported in this document.
Material Changes
Change in Certifying Accountant:
- Resignation: Rehmann Robson, LLC resigned as the independent registered public accounting firm effective after the completion of audits for the year ended December 31, 2024.
- Appointment: Plante & Moran, PLLC was appointed as the new independent registered public accounting firm on January 27, 2025.
- Approval: The engagement was approved by the Audit Committee of the Board of Directors, subject to standard client acceptance procedures.
Guidance, Outlook, and Risks
Consultations and Disagreements:
- During the two most recent fiscal years (ended Dec 31, 2024 and Dec 31, 2023) and the interim period through the appointment date, the Corporation did not consult with Plante & Moran regarding accounting principles, audit opinions, disagreements, or reportable events.
- No written reports or oral advice were provided by Plante & Moran that were considered important factors in the Corporation's decision-making regarding accounting or financial reporting issues.
Outlook: The filing contains no forward-looking guidance or management commentary regarding future financial performance.
Investor Verification Checklist
- Verify the effective date of the resignation of Rehmann Robson, LLC and the completion of the 2024 audit.
- Confirm the status of Plante & Moran, PLLC's client acceptance procedures and the finalization of their engagement.
- Review the prior Form 8-K filed on March 8, 2024, for details regarding the initial resignation of Rehmann Robson, LLC.
- Check subsequent filings for the 2024 Annual Report (Form 10-K) to review the financial statements audited by the former firm.