16 unchanged sentences
Management of Timberland Bancorp, Inc.
−Removed: (the “Company”) is responsible for establishing and maintaining adequate internal control over financial reporting as defined in Rule 13(a)-15(f) of the Securities Exchange Act of 1934.
+Added: (the “Company”) is responsible for establishing and maintaining adequate internal control over financial reporting as defined in Rule 13(a)-15(f) of the Exchange Act.
The Company's internal control over financial reporting is designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles.
6 unchanged sentences
Also, because of the inherent limitations in all control procedures, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within the Company have been detected.
−Removed: Additionally, in designing disclosure controls and procedures, our management was required to apply its
−Removed: judgment in evaluating the cost-benefit relationship of possible disclosure controls and procedures.
−Removed: The design of any disclosure controls and procedures is also based in part upon certain assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions.
+Added: Additionally, in designing disclosure controls and procedures, our management was required to apply its judgment in evaluating the cost-benefit relationship of possible disclosure controls and procedures.
+Added: The design of any
+Added: disclosure controls and procedures is also based in part upon certain assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions.
As a result of these inherent limitations, internal control over financial reporting may not prevent or detect misstatements.
8 unchanged sentences
Other Information
+Added: Disclosure Regarding Foreign Jurisdictions that Prevent Inspections
+Added: Not applicable.
Directors, Executive Officers and Corporate Governance
5 unchanged sentences
Audit Committee Matters and Audit Committee Financial Expert
−Removed: The Company has a separately designated standing Audit Committee, which as of September 30, 2020 was composed of Directors Stoney, Smith, and Davis.
+Added: The Company has a separately designated standing Audit Committee, which as of September 30, 2021 was composed of Directors Stoney, Smith, and Suter.
Each member of the Audit Committee is “independent” as defined in the Nasdaq Stock Market listing standards.
−Removed: The Company’s Board of Directors has designated Director Stoney as the Audit Committee financial expert, as defined in the SEC’s Regulation S-K.
−Removed: Directors Stoney, Smith,and Davis are independent as that term is used in Item 7(c) of Schedule 14A promulgated under the Exchange Act.
+Added: The Company’s Board of Directors has designated Directors Stoney and Suter as the Audit Committee financial experts, as defined in the SEC’s Regulation S-K.
+Added: Directors Stoney, Smith, and Suter are independent as that term is used in Item 7(c) of Schedule 14A promulgated under the Exchange Act.
Code of Ethics
34 unchanged sentences
Exhibits and Financial Statement Schedules
−Removed: 2.1 Agreement and Plan of Merger, dated as of May 22, 2018, by and between Timberland Bancorp, Timberland Bank and South Sound Bank (1)
3.1 Articles of Incorporation of the Registrant ( 1 )
31 unchanged sentences
and (f) Notes to Consolidated Financial Statements
−Removed: (1) Incorporated by reference to the Registrant's Current Report on Form 8-K filed May 23, 2018.
(1) Filed as an exhibit to the Registrant's Registration Statement on Form S-1 (333-35817) and incorporated by reference.
−Removed: (3) Incorporated by reference to the Registrant’s Current Report on Form 8-K filed October 1, 2018.
+Added: (2) Incorporated by reference to the Registrant’s Current Report on Form 8-K filed August 25, 2021.
(3) Filed as an exhibit to the Registrant's Statement on Form S-1 (333-35817) and incorporated by reference.
23 unchanged sentences
Brydon (Principal Financial and Accounting Officer)
+Added: /s/Parul Bhandari Director December 8, 2021
+Added: Parul Bhandari
Clinton Director December 8, 2021
−Removed: Davis Director December 9, 2020
−Removed: Goldberg Director December 9, 2020
Leodler Director December 8, 2021
Smith Director December 8, 2021
−Removed: /s/Michael J.
−Removed: Stoney Director December 9, 2020
+Added: Director _______ __, 2021
Suter Director December 8, 2021
Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.