false 0001500375 0001500375 2024-02-02 2024-02-02

 

 

 

 

Securities registered pursuant to Section 12(b) of the Act:

 

 

 

 

Item 4.01        Changes in Registrant’s Certifying Accountant

 

          On February 2, 2024 (the "Notice Date"), Home Federal Bancorp, Inc. of Louisiana (the “Company”) notified FORVIS, LLP that it had been dismissed as the Company's independent registered public accounting firm, effective as of the Notice Date. The decision to change the Company's independent registered public accounting firm was approved by the Audit Committee of the Company's Board of Directors.

 

          FORVIS, LLP performed audits of the Company's consolidated financial statements for the years ended June 30, 2023 and 2022. FORVIS, LLP's reports did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles.

 

          During the two years ended June 30, 2023, and from June 30, 2023 through the Notice Date, there were no (i) disagreements between the Company and FORVIS, LLP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to its satisfaction, would have caused FORVIS, LLP to make reference to the subject matter of such disagreements in connection with its report on the Company's consolidated financial statements, or (ii) "reportable events," as described in Item 304(a)(1)(v) of Regulation S-K promulgated by the Securities and Exchange Commission (the "SEC") pursuant to the Securities Exchange Act of 1934, as amended.

 

          The Company furnished FORVIS, LLP with a copy of this report prior to filing with the SEC and requested that FORVIS, LLP furnish it with a letter addressed to the SEC stating whether or not it agreed with the statements made by the Company in this report insofar as they relate to FORVIS, LLP's audit services and engagement as the Company's independent registered public accounting firm. FORVIS, LLP has furnished a letter addressed to the SEC dated February 2, 2024, a copy of which is attached hereto as Exhibit 16.1.

 

          On February 2, 2024, the Company notified Carr, Riggs & Ingram, LLC (“CRI”) that it had been selected to serve as the Company's independent registered public accounting firm for the fiscal year ending June 30, 2024.  CRI’s appointment would become effective upon satisfactory completion of CRI’s client acceptance procedures and execution of an engagement letter.

 

          During the two years ended June 30, 2023 and from June 30, 2023 through the Notice Date, neither the Company nor anyone on its behalf has consulted Carr, Riggs & Ingram, LLC with respect to any accounting or auditing issues involving the Company. In particular, there was no discussion with the Company regarding the application of accounting principles to a specified transaction, the type of audit opinion that might be rendered on the Company's financial statements, or any matter that was either the subject of a disagreement, as described in Item 304 of Regulation S-K, with FORVIS, LLP, or a "reportable event" as described in Item 304(a)(1)(v) of the Regulation S-K.

 

 

(a)        Not applicable.

(b)        Not applicable.

(c)        Not applicable.

(d)        Exhibits.

 

The following exhibit is filed herewith.

 

 

 

 

 

 

 

 

 

 

 

            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 thereunto duly authorized.