Landmark Bancorp Inc. 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. |
The Audit Committee (the “Audit Committee”) of the Board of Directors of Landmark Bancorp, Inc. (the “Company”) conducted a competitive process to select the audit firm to serve as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026. Following that process, on February 23, 2026, Forvis Mazars, LLP (“Forvis Mazars”) was selected to serve as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026 beginning with a review of the Company’s quarterly consolidated financial statements for the first quarter of the 2026 fiscal year, subject to completion of Forvis Mazars standard client acceptance procedures. On February 24, 2026, the Company notified Crowe LLP (“Crowe”) of its dismissal as the Company’s independent registered public accounting firm, effective upon completion by Crowe of the Company’s 2025 audits. The decision to change the Company’s independent registered public accounting firm was approved by the Audit Committee.
Crowe’s audit reports on the Company’s consolidated financial statements for the two most recently completed fiscal years did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles.
During the years ended December 31, 2025 and 2024, and during the subsequent interim period through the date of this Current Report on Form 8-K, there were no (a) “disagreements” (as defined in Item 304(a)(1)(iv) of Regulation S-K promulgated under the Securities Exchange Act of 1934, as amended (“Regulation S-K”)) with Crowe on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements if not resolved to Crowe’s satisfaction, would have caused Crowe to make reference to the subject matter thereof in connections with its reports for such periods; or (b) “reportable events” (as defined in Item 304(a)(1)(v) of Regulation S-K).
In accordance with Item 304(a)(3) of Regulation S-K, the Company provided Crowe with a copy of the disclosures it is making in this Current Report on Form 8-K and requested from Crowe a letter addressed to the Securities and Exchange Commission indicating whether it agrees or disagrees with such disclosures. A copy of Crowe’s letter dated February 27, 2026 is attached as Exhibit 16.1 hereto.
Prior to retaining Forvis Mazars, neither the Company nor anyone acting on its behalf consulted with Forvis Mazars with respect to: (i) the application of accounting principles to a specified transaction, either contemplated or proposed, (ii) the type of audit opinion that might be rendered on the Company’s financial statements, (iii) any written report or oral advice provided to the Company that Forvis Mazars concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue, or (iv) any matter that was either the subject of a “disagreement” or a “reportable event” (as those terms are defined in Item 304(a)(1)(iv) and (v) of Regulation S-K respectively).
| Item 9.01. | Financial Statements and Exhibits. |
| (d) | Exhibits |
| 16.1 | Letter of Crowe LLP dated February 27, 2026 | |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document) |
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.
| LANDMARK BANCORP, INC | ||
| Dated: February 27, 2026 | By: | /s/ Mark A. Herpich |
| Mark A. Herpich | ||
| Chief Financial Officer | ||