Business Context and Reporting Period
Company: Timberland Bancorp, Inc. (TSBK)
Filing Type: Form 8-K (Current Report)
Date of Report: January 1, 2026
Reporting Period: The filing addresses events occurring on January 1, 2026, with historical references to fiscal years ended September 30, 2025, and 2024.
Key Financial Metrics
This filing does not contain financial performance data. There are no disclosures regarding revenue, profit, cash flow, margins, debt, or liquidity metrics within this document.
Material Changes
Change in Certifying Accountant:
- Event: Delap LLP, the Company's independent registered public accounting firm, merged with Aprio, LLP effective January 1, 2026.
- Action: Delap LLP resigned as auditor. The Audit Committee appointed Aprio, LLP as the successor independent registered public accounting firm.
- Historical Audit Quality: Audit reports for fiscal years ended September 30, 2025, and 2024, and internal controls as of September 30, 2025, contained no adverse opinions, disclaimers, or qualifications.
- Disagreements: No disagreements regarding accounting principles, practices, or auditing scope occurred during the fiscal years ended September 30, 2025 and 2024, or the interim period through January 1, 2026.
Guidance, Outlook, and Risks
Management Commentary: The filing confirms that neither the Company nor its representatives consulted with Aprio, LLP regarding accounting principles or potential audit opinions prior to the appointment.
Risks and Contingencies: No specific risks or contingencies are disclosed in this filing other than the standard transition of audit services.
Unusual Items: None reported.
Investor Verification Checklist
- Verify the effective date of the merger between Delap LLP and Aprio, LLP (January 1, 2026).
- Confirm the Audit Committee's formal approval of Aprio, LLP as the successor auditor.
- Review Exhibit 16.1 (Letter from Delap LLP) to ensure the former auditor agrees with the Company's statements regarding the absence of disagreements.
- Monitor future filings for the first audit report issued by Aprio, LLP.