Capitol Federal Financial Changes Accounting Firm

TL;DR

**CFFN is switching auditors, a routine move, not a red flag.**

AI Summary

Capitol Federal Financial, Inc. (CFFN) announced on January 23, 2024, that it will be changing its independent registered public accounting firm. This change is a routine disclosure required by the SEC and does not indicate any financial distress or issues with past audits. For investors, this means the company is maintaining its financial oversight, which is a standard corporate governance practice.

Why It Matters

This filing indicates a standard change in auditors, which is a common corporate governance practice and generally does not signal underlying financial problems for Capitol Federal Financial, Inc.

Risk Assessment

Risk Level: low — Changing accounting firms is a common corporate event and this filing does not suggest any negative financial implications for Capitol Federal Financial, Inc.

Analyst Insight

Investors should note this routine corporate governance update but not interpret it as a signal of financial instability. It's a standard practice for companies to periodically review and change their auditors.

Key Numbers

• $0.01 — par value per share (par value of Capitol Federal Financial, Inc.'s Common Stock)

Key Players & Entities

• Capitol Federal Financial, Inc. (company) — the registrant changing its certifying accountant
• January 23, 2024 (date) — date of earliest event reported
• $0.01 (dollar_amount) — par value per share of Common Stock
• The NASDAQ Stock Market LLC (company) — exchange where CFFN Common Stock is registered

Forward-Looking Statements

• Capitol Federal Financial, Inc. will announce its new independent registered public accounting firm in a subsequent filing. (Capitol Federal Financial, Inc.) — medium confidence, target: 2024-03-31

FAQ

Key Financial Figures

• $0.01 — ich registered Common Stock, par value $0.01 per share CFFN The NASDAQ Stock Market

Filing Documents

• cffn-20240123.htm (8-K) — 27KB
• letterfromdtllpdated0126.htm (EX-16.1) — 1KB
• letterfromdtllpdated0126001.jpg (GRAPHIC) — 59KB
• 0001490906-24-000008.txt ( ) — 234KB
• cffn-20240123.xsd (EX-101.SCH) — 2KB
• cffn-20240123_lab.xml (EX-101.LAB) — 23KB
• cffn-20240123_pre.xml (EX-101.PRE) — 12KB
• cffn-20240123_htm.xml (XML) — 3KB

01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT On January 23, 2024, the Audit Committee of the Board of Directors (the "Audit Committee") of Capitol Federal Financial, Inc. (the "Company"), after conducting a request for proposal process, approved the appointment of KPMG LLP ("KPMG") as the Company's new independent registered public accounting firm for the fiscal year ending September 30, 2024, and related interim periods, subject to completion of KPMG's standard client acceptance procedures and execution of an engagement letter. In connection with its selection of KPMG, on January 23, 2024, the Audit Committee also approved the dismissal of Deloitte & Touche LLP ("Deloitte") as the Company's independent registered public accounting firm, effective as of the date of Deloitte's completion of its services to the Company for the fiscal quarter ended December 31, 2023. During the Company's two most recent fiscal years ended September 30, 2023 and 2022, and the subsequent interim period through January 23, 2024, there were no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and Deloitte on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to Deloitte's satisfaction, would have caused Deloitte to make reference to the subject matter of the disagreement in connection with Deloitte's reports on the Company's consolidated financial statements for the fiscal years ended September 30, 2023 and 2022. During the Company's two most recent fiscal years ended September 30, 2023 and 2022, and the subsequent interim period through January 23, 2024, there were no "reportable events" (as defined in Item 304(a)(1)(v) of Regulation S-K and the related instructions). Deloitte's reports on the Company's consolidated financial statements for each of the two most recent fiscal years ended September 30, 2023 and 2022 did no

01 FINANCIAL STATEMENTS AND EXHIBITS

ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS (d) Exhibits Exhibit 16.1 – Letter from Deloitte & Touche LLP to the Securities and Exchange Commission dated January 26, 2024 Exhibit 104 – Cover page interactive data file (embedded within the Inline XBRL document)

SIGNATURES

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. CAPITOL FEDERAL FINANCIAL, INC. Date: January 23, 2024 By: /s/ Kent G. Townsend Kent G. Townsend, Executive Vice-President, Chief Financial Officer, and Treasurer

View Full Filing

View this 8-K filing on SEC EDGAR