Filing Signals

Source: SEC EDGAR Compiled 2026-09-14 08:28 UTC All 21 checks passing

← All events

HILLS BANCORPORATION

CIK 732417 HBIA·State Commercial Banks · All EDGAR filings ↗

Progression

  1. Auditor change 8-K
  2. Late filing NT 10-K +66d
Refine
Form
An amendment is grouped with the report it amends; every 12b-25 notice is one group

Auditor change SEC item code

HILLS BANCORPORATION dismissed its auditor and engaged Crowe

Evidence
Item code
4.01
Item title
Changes in Registrant's Certifying Accountant
Severity
normal
Source
SEC 8-K item code
Successor auditor
Crowe
Successor tier
national
Why
The company's independent registered accounting firm changed.

Source filing ↗

Late filing elevated Filing comparison

HILLS BANCORPORATION told the SEC it could not file its annual report on time

The Company has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the “2025 Annual Report”) within the time period prescribed because the Company is evaluating certain complex accounting and disclosure matters, and additional time is required to complete these evaluations and related disclosures and to finalize supporting documentation to complete our financial reporting. The Company’s independent registered public accounting firm, Forvis Mazars, LLP, will then require time to complete the necessary procedures to issue its opinions on the consolidated financial statements and the…
Evidence
Days past due date
-15
Other periodic reports filed
Yes
Routine
No
Severity
elevated
Source
Form 12b-25 (notification of late filing)
Stated reason
The Company has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the “2025 Annual Report”) within the time period prescribed because the Company is evaluating certain complex accounting and disclosure matters, and additional time is required to complete these evaluations and related disclosures and to finalize supporting documentation to complete our financial reporting. The Company’s independent registered public accounting firm, Forvis Mazars, LLP, will then require time to complete the necessary procedures to issue its opinions on the consolidated financial statements and the…
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.

Source filing ↗

Auditor change SEC item code

HILLS BANCORPORATION dismissed Forvis and engaged Crowe

The company dismissed the auditor. Forvis → Crowe No disagreements disclosed.

Evidence
Direction
dismissed
Direction label
The company dismissed the auditor
Disagreements disclosed
No
Item code
4.01
Item title
Changes in Registrant's Certifying Accountant
Predecessor auditor
Forvis
Predecessor tier
national
Severity
normal
Source
SEC 8-K item code
Successor auditor
Crowe
Successor tier
national
Why
The company's independent registered accounting firm changed.

Source filing ↗