{"filing":{"accession_number":"0001437749-26-021336","cik":"0001602658","ticker":"ISTR","company_name":"Investar Holding Corp","form":"8-K","filing_date":"2026-06-22","report_date":null,"primary_document":"istr20260604_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1602658/000143774926021336/istr20260604_8k.htm"},"events":[{"id":12854,"run_id":11404,"accession_number":"0001437749-26-021336","anchor_item_number":"4.01","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"summary":"This Item 4.01 discloses the dismissal of BDO USA, P.C. as the Company's independent registered public accounting firm on June 17, 2026, and the concurrent appointment of Wipfli LLP as the new auditor. The filing explicitly states there were no disagreements or reportable events, and BDO's audit reports contained no adverse opinions or qualifications, indicating a routine auditor transition. This is a classic auditor change event material to investors' assessment of financial reporting oversight.","company_name":"Investar Holding Corp","ticker":"ISTR","filing_date":"2026-06-22","form":"8-K","submitted_at":null,"items":[{"id":9820,"accession_number":"0001437749-26-021336","item_number":"4.01","item_title":"Changes in Registrant's Certifying Accountant","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"reasoning":"This Item 4.01 discloses the dismissal of BDO USA, P.C. as the Company's independent registered public accounting firm on June 17, 2026, and the concurrent appointment of Wipfli LLP as the new auditor. The filing explicitly states there were no disagreements or reportable events, and BDO's audit reports contained no adverse opinions or qualifications, indicating a routine auditor transition. This is a classic auditor change event material to investors' assessment of financial reporting oversight.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-06-22T21:33:12.792419+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":9820,"accession_number":"0001437749-26-021336","item_number":"4.01","item_title":"Changes in Registrant's Certifying Accountant","event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.98,"reasoning":"This Item 4.01 discloses the dismissal of BDO USA, P.C. as the Company's independent registered public accounting firm on June 17, 2026, and the concurrent appointment of Wipfli LLP as the new auditor. The filing explicitly states there were no disagreements or reportable events, and BDO's audit reports contained no adverse opinions or qualifications, indicating a routine auditor transition. This is a classic auditor change event material to investors' assessment of financial reporting oversight.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-06-22T21:33:12.792419+00:00","company_name":"Investar Holding Corp","ticker":"ISTR","filing_date":"2026-06-22"}]}
