STOCK TITAN

Investar (NASDAQ: ISTR) replaces BDO with Wipfli as independent auditor

Filing Impact
(Moderate)
Filing Sentiment
(Neutral)
Form Type
8-K

Rhea-AI Filing Summary

Investar Holding Corporation changed its external auditor in mid-2026. On June 17, 2026, the audit committee dismissed BDO USA, P.C. as the independent registered public accounting firm and, on the same date, engaged Wipfli LLP to audit the fiscal year ending December 31, 2026.

The filing notes that BDO’s (formerly Horne’s) reports on the company’s financial statements for the years ended December 31, 2025 and 2024 contained no adverse opinions, disclaimers, or qualifications. It also states there were no disagreements or reportable events with BDO over accounting principles, disclosures, or audit procedures during those periods or through the dismissal date.

Positive

  • None.

Negative

  • None.

Insights

Investar switches auditors with no reported disputes or issues.

Investar Holding Corporation’s audit committee dismissed BDO USA, P.C. and appointed Wipfli LLP as auditor for the year ending December 31, 2026. The change follows an earlier transition when Horne’s partners and staff joined BDO.

The company states BDO’s (formerly Horne’s) audit reports for 2025 and 2024 contained no adverse opinions or qualifications, and that there were no disagreements or reportable events under Item 304 of Regulation S‑K. This language signals an orderly, governance-driven transition rather than a dispute-driven break.

The filing also notes Investar did not consult Wipfli in advance on specific accounting treatments or potential audit opinions for 2024–2026. Subsequent annual and quarterly reports will show how Wipfli approaches critical estimates and disclosures, but this document itself presents the change as routine.

Item 4.01 Changes in Registrant's Certifying Accountant Governance
The company changed its independent auditing firm, which may involve disagreements on accounting matters.
Item 9.01 Financial Statements and Exhibits Exhibits
Financial statements, pro forma financial information, and exhibit attachments filed with this report.
Auditor dismissal date June 17, 2026 Date BDO USA, P.C. was dismissed
New auditor engagement date June 17, 2026 Date Wipfli LLP was engaged
Last audited fiscal year by BDO/Horne Year ended December 31, 2025 BDO (formerly Horne) audit report with no adverse opinion
Prior audited fiscal year by BDO/Horne Year ended December 31, 2024 BDO (formerly Horne) audit report with no adverse opinion
Exhibit 16.1 date June 19, 2026 Date of BDO USA, P.C. response letter
independent registered public accounting firm financial
"dismissed BDO USA, P.C. as the Company’s independent registered public accounting firm"
An independent registered public accounting firm is an outside accounting company officially registered with the government regulator to examine and report on a public company's financial records and controls. Investors treat its reports like an impartial inspector’s certificate — they add credibility to financial statements, help spot errors or misleading claims, and reduce the risk that shareholders are relying on unchecked or biased numbers.
reportable events regulatory
"no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K"
Reportable events are significant incidents or changes a company is legally required to disclose to regulators and the public, such as major safety problems, legal actions, financial irregularities, or management changes. They matter to investors because these events can alter a company’s risk profile or future performance, much like a dashboard warning light signals a problem that could affect a car’s safety or reliability. Timely disclosure helps investors make informed decisions and maintain market fairness.
Regulation S-K regulatory
"as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions"
A set of U.S. Securities and Exchange Commission rules that tell public companies which narrative and qualitative details must be disclosed in filings, such as risk factors, management discussion, executive pay, legal proceedings and business description. Think of it as a standardized checklist or blueprint that ensures investors get the same types of background information from every company so they can compare risks, management quality and strategy before making investment decisions.
audit committee financial
"through and with the approval of the audit committee of the board of directors"
A company's audit committee is a small group of board members who act like independent inspectors for the firm's finances, overseeing how financial reports are prepared, monitoring internal controls, and managing the relationship with external auditors. Investors care because a strong audit committee reduces the risk of accounting errors, fraud, or misleading statements, making financial statements more trustworthy and helping protect shareholder value.
Inline XBRL technical
"The cover page of Investar Holding Corporation’s is formatted in Inline XBRL"
Inline XBRL is a file format for financial filings that embeds machine-readable data tags directly inside the human-readable report, so the same document can be read by people and parsed by software. For investors it makes extracting, comparing and verifying financial numbers faster and more reliable—like a grocery list where each item also has a barcode—reducing manual errors and speeding up analysis.
See more from StockTitan in Google Search and AI answers. Adds StockTitan as a preferred source · opens Google
Add on Google
Learn about SEC filing dates
false 0001602658 0001602658 2026-06-17 2026-06-17

 
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
___________________
 
FORM 8-K
___________________
 
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
 
Date of report (Date of earliest event reported): June 17, 2026
 

 
Investar Holding Corporation
(Exact name of registrant as specified in its charter)
 

 
     
Louisiana
001-36522
27-1560715
(State or other jurisdiction
of incorporation)
(Commission
File Number)
(I.R.S. Employer
Identification No.)
 
10500 Coursey Boulevard
Baton Rouge, Louisiana 70816
(Address of principal executive offices) (Zip Code)
 
Registrants telephone number, including area code: (225) 227-2222
 

 
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
 
         Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
 
         Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
 
         Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
 
         Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
 
Securities registered pursuant to Section 12(b) of the Act:
 
Title of each class
Trading Symbol(s)
Name of each exchange on which registered
Common stock, $1.00 par value per share
ISTR
The Nasdaq Global Market
 
Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).
 
Emerging growth company
 
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐
 

 
 

 
Item 4.01     Changes in Registrant's Certifying Accountant
 
(a) Dismissal of Previous Independent Registered Public Accounting Firm
 
On June 17, 2026, Investar Holding Corporation (the “Company”), through and with the approval of the audit committee of the board of directors of the Company (the “Audit Committee”), dismissed BDO USA, P.C. (“BDO”) as the Company’s independent registered public accounting firm.
 
Prior to BDO’s engagement, the Company’s financial statements were audited by HORNE LLP (“Horne”). On November 1, 2025, the partners and professional staff of Horne joined BDO. As a result of this transaction, Horne resigned as the Company’s independent registered public accounting firm on November 1, 2025, and on November 3, 2025, the Company appointed BDO as its independent registered public accounting firm.
 
The reports of BDO (formerly Horne) regarding the Company’s financial statements for the fiscal years ended December 31, 2025 and 2024 did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles. 
 
During the Company’s fiscal years ended December 31, 2025 and 2024, and the interim period from the end of the most recently completed fiscal year through June 17, 2026, the date of dismissal, there were (a) no disagreements, as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions thereto, between the Company and BDO 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 BDO, would have caused BDO to make reference to the subject matter of the disagreements in connection with its audit reports on the Company’s financial statements, and (b) no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K. 
 
The Company provided BDO with a copy of this Current Report on Form 8-K prior to its filing with the Securities and Exchange Commission (“SEC”) and requested that BDO furnish the Company with a letter addressed to the SEC stating whether it agrees with the above statements and, if it does not agree, the respects in which it does not agree. A copy of the letter furnished by BDO, dated June 19, 2026, is filed as Exhibit 16.1 to this Current Report on Form 8-K.
 
(b) Appointment of New Independent Registered Public Accounting Firm
 
On June 17, 2026, the Audit Committee engaged Wipfli LLP (“Wipfli”) to serve as its independent registered public accounting firm for the fiscal year ending December 31, 2026.
 
During the Company’s fiscal years ended December 31, 2025 and 2024, and during the interim period from the end of the most recently completed fiscal year through June 17, 2026, the date of engagement of Wipfli, neither the Company nor anyone on behalf of the Company consulted with Wipfli regarding (a) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements as to which the Company received a written report or oral advice that Wipfli concluded was an important factor considered by the Company in reaching a decision on any accounting, auditing or financial reporting issue; or (b) any matter that was the subject of a disagreement or a reportable event as defined in Items 304(a)(1)(iv), and the related instructions thereto, and (v), respectively, of Regulation S-K.
 
Item 9.01     Financial Statements and Exhibits
 
(d) Exhibits
 
Exhibit Number
 
Description of Exhibit
16.1
 
Letter from BDO USA, P.C. dated June 19, 2026
104
 
The cover page of Investar Holding Corporation’s Form 8-K is formatted in Inline XBRL
 
 

 
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.
 
       
   
INVESTAR HOLDING CORPORATION
       
Date: June 22, 2026
 
By:
/s/ John J. D’Angelo
     
John J. D’Angelo
     
President and Chief Executive Officer
 
 

FAQ

What auditor change did Investar Holding Corporation (ISTR) disclose?

Investar’s audit committee dismissed BDO USA, P.C. on June 17, 2026 and engaged Wipfli LLP as its independent registered public accounting firm for the fiscal year ending December 31, 2026, replacing BDO for future audits.

Were there any disagreements between Investar (ISTR) and BDO before dismissal?

The company reports no disagreements with BDO on accounting principles, financial statement disclosure, or audit scope, and no reportable events, for 2024, 2025, or the interim period through June 17, 2026, under Item 304 of Regulation S‑K.

How did BDO’s prior audit opinions on Investar (ISTR) look?

BDO’s (formerly Horne’s) reports on Investar’s financial statements for the years ended December 31, 2025 and 2024 contained no adverse opinion, no disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope, or accounting principles.

Did Investar (ISTR) consult Wipfli on accounting issues before engaging them?

Investar states that during 2024, 2025, and through June 17, 2026, it did not consult Wipfli on applying accounting principles to specific transactions or on potential audit opinions, nor on any issues involving disagreements or reportable events.

Filing Exhibits & Attachments

5 documents