# EDGAR Filing Document

**Accession Number:** 0000732417
**File Stem:** 0000732417-26-000033
**Filing Date:** 2026-4
**Character Count:** 4614
**Document Hash:** 51782e3fab525811d39e5a4e5ab0540a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000732417-26-000033.hdr.sgml**: 20260406

**ACCESSION NUMBER**: 0000732417-26-000033

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 11

**CONFORMED PERIOD OF REPORT**: 20260402

**ITEM INFORMATION**: Changes in Registrant's Certifying Accountant

**FILED AS OF DATE**: 20260406

**DATE AS OF CHANGE**: 20260406

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** HILLS BANCORPORATION
- **CENTRAL INDEX KEY:** 0000732417
- **STANDARD INDUSTRIAL CLASSIFICATION:** STATE COMMERCIAL BANKS [6022]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 421208067
- **STATE OF INCORPORATION:** IA
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 000-12668
- **FILM NUMBER:** 26840546

**BUSINESS ADDRESS:**
- **STREET 1:** 131 MAIN ST
- **CITY:** HILLS
- **STATE:** IA
- **ZIP:** 52235
- **BUSINESS PHONE:** 3196792291

**MAIL ADDRESS:**
- **STREET 1:** 131 MAIN ST
- **CITY:** HILLS
- **STATE:** IA
- **ZIP:** 52235

?xml version='1.0' encoding='ASCII'? hbia-20260402

    

**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**

**April 2, 2026**

Date of Report (date of earliest event reported)

**HILLS BANCORPORATION** 

**(Exact name of registrant as specified in its charter)**

---

| | | | |
|:---|:---|:---|:---|
| **Iowa** | **0-12668** | **0-12668** | **42-1208067** |
| (State or other jurisdiction of incorporation or organization) | (Commission File Number) | (Commission File Number) | (I.R.S. Employer Identification No.) |
| **131 E. Main Street, PO Box 160** | **Hills** | **Iowa** | **52235** |
| (Address of Principal Executive Offices) | | | (Zip Code) |

---

**(319) 679-2291** 

Registrant's telephone number, including area code

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 <br>   

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**

On April 2, 2026, the Audit Committee of the Board of Directors of Hills Bancorporation (the "Company") approved the engagement of Crowe LLP ("Crowe") as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2026. During the Company's two most recent fiscal years and the subsequent interim period through April 2, 2026, neither the Company nor anyone acting on its behalf consulted with Crowe regarding (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 Company's financial statements, and no written report or oral advice of Crowe was an important factor considered by the Company in reaching any accounting, auditing, or financial reporting decision, or (ii) any matter that was the subject of a "disagreement" or a "reportable event" within the meaning of Item 304(a)(1)(iv) and (v) of Regulation S-K.

**Item 9.01. Financial Statements and Exhibits.**

(c) Exhibit

**SIGNATURE**

Pursuant to the requirement 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.

HILLS BANCORPORATION

<u>Da</u><u>te: April 6, 2026</u>

<u>/s/ Anthony V. Roetlin</u>

Anthony V. Roetlin,

Treasurer, Chief Financial Officer and Chief Accounting Officer