Company: ISBA
Filing Date: 2025-01-31
Form Type: 8-K
Source: 0000842517-25-000018
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Company: ISABELLA BANK CORP
Filing Date: 2025-01-31
Form: 8-K
Item: Item 4.01
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Item 4.01 Changes in Registrant's Certifying Accountant.

(b) Engagement of New Independent Registered Public Accounting Firm

As previously reported by Isabella Bank Corporation (the "Corporation") on Form 8-K filed with the Securities and Exchange Commission on March 8, 2024, Rehmann Robson, LLC resigned as the independent registered public accounting firm of the Corporation, effective after completion of their audits of the Corporation's consolidated financial statements as of and for the year ending December 31, 2024 and internal control over financial reporting as of December 31, 2024, and the issuance of their reports thereon.

On January 27, 2025, (the "Appointment Date") the Corporation appointed Plante & Moran, PLLC ("Plante") as its new independent registered public accounting firm for the fiscal year ending December 31, 2025. The engagement of Plante, subject to completion of Plante’s standard client acceptance procedures, was approved by the Audit Committee of the Corporation's Board of Directors.

During the Corporation's two most recent fiscal years ended December 31, 2024 and December 31, 2023 and the subsequent interim period from January 1, 2025 through the Appointment Date, neither the Corporation nor anyone on its behalf consulted with Plante regarding either (i) 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 Corporation's consolidated financial statements, and neither a written report nor oral advice was provided to the Corporation that Plante concluded was an important factor considered by the Corporation in reaching a decision as to any accounting, auditing, or financial reporting issue, or (ii) any matter that was either the subject of a "disagreement" (as defined in SEC Regulation S-K Item 304(a)(1)(iv)) or a "reportable event" (as defined in SEC Regulation S-K Item 304(a)(1)(v)).

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.

  ISABELLA BANK CORPORATION                                          
  By:                            /s/ Jerome E. Schwind               
                                 Jerome E. Schwind, President & CEO