Kentucky First Federal Bancorp filed SEC Form 8-K: Changes in Registrant's Certifying Accountant, Financial Statements and Exhibits
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Item 4.01 Changes in Registrant’s Certifying Accountant.
(a) Previous independent registered public accounting firm
On November 22, 2023, Kentucky First Federal Bancorp (the "Company") announced the Audit Committee (the “Audit Committee”) of the Board of Directors of the Company approved the dismissal of its current independent registered public accounting firm, FORVIS, LLP (“FORVIS”) and formally notified FORVIS that they would not be retained as the Company’s independent registered public accounting firm for the fiscal year ending June 30, 2024.
FORVIS's reports on the Company's financial statements for the fiscal years ended June 30, 2023 and 2022 did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles. During the Company's two most recent fiscal year ends (the fiscal years ended June 30, 2023 and 2022) and through November 22, 2023, there were no disagreements with FORVIS on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of FORVIS, would have caused FORVIS to make reference to the subject matter of the disagreements in their report on the financial statements for such years. During the Company’s two most recent fiscal year ends (the fiscal years ended June 30, 2023 and 2022) and through November 22, 2023, there were no “reportable events” as defined in Item 304(a)(1)(v) of Regulation S-K.
The Company has provided FORVIS with a copy of the above disclosures in response to Item 304(a) of Regulation S-K in conjunction with the filing of this Form 8-K. The Company requested that FORVIS deliver to the Company a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made by the Company in response to Item 304(a) of Regulation S-K, and if not, stating the respects in which it does not agree. FORVIS's letter is filed herewith as Exhibit 16.1.
(b) Appointment of new independent registered public accounting firm
On November 22, 2023, based on the recommendation of the Audit Committee of the Board of Directors, the Company engaged Clark Schaefer Hackett to conduct the audit of the Company’s consolidated financial statements for the fiscal year ending June 30, 2024.
During the Company’s two most recent fiscal year ends (the fiscal years ended June 30, 2023 and 2022) and through November 22, 2023, the Company did not consult with Clark Schaefer Hackett regarding application of accounting principles to any specified transaction or the type of report that might be rendered on the Registrant’s financial statements or any other matters or “reportable events” as defined in Item 304(a)(2) of Regulation S-K.
Item 9.01 Financial Statements and Exhibits
| (a) | Not applicable |
| (b) | Not applicable |
| (c) | Not applicable |
(d) Exhibits
| Exhibit No. | Description | |
| 16.1 | Letter of FORVIS, LLP, dated November 29, 2023 | |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document) |
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
| KENTUCKY FIRST FEDERAL BANCORP | ||
| Date: November 29, 2023 | By: | /s/ Don D. Jennings |
| Don D. Jennings | ||
| President and Chief Executive Officer | ||
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