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As of September 30, 2023, the Company carried out an evaluation, under the supervision and participation of the Company’s management, including the Company’s Chief Executive Officer and Chief Financial Officer, of the effectiveness of the design and operation of the Company’s disclosure controls and procedures pursuant to Rule 13a-15(e) of the Exchange Act.
−Removed: Based upon that evaluation, the Company’s Chief Executive Officer and Chief Financial Officer concluded that the Company’s disclosure controls and procedures were effective to ensure that information required to be disclosed by the Company in the reports it files or submits under the Exchange Act is recorded, processed, summarized and reported within time periods specified in SEC rules and forms and were effective to ensure that such information is accumulated and communicated to the Company's management, including its Chief Executive Officer and Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosure.
+Added: Based upon that evaluation, the Company’s Chief Executive Officer and Chief Financial Officer concluded that the Company’s disclosure controls and procedures were effective, as of the end of the period covered in this report, to ensure that information required to be disclosed by the Company in the reports it files or submits under the Exchange Act is recorded, processed, summarized and reported within time periods specified in SEC rules and forms and were effective to ensure that such information is accumulated and communicated to the Company's management, including its Chief Executive Officer and Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosure.
Management’s Report on Internal Control Over Financial Reporting
7 unchanged sentences
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
−Removed: To the Board of Directors and Shareholders of
−Removed: Washington Federal, Inc.
−Removed: Seattle, Washington
+Added: To the Shareholders and Board of Directors of WaFd, Inc.
Opinion on Internal Control over Financial Reporting
−Removed: We have audited the internal control over financial reporting of Washington Federal, Inc.
+Added: We have audited the internal control over financial reporting of WaFd, Inc.
and subsidiaries (the “Company”) as of September 30, 2023, based on criteria established in Internal Control - Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
42 unchanged sentences
The information required by this item will be set forth in the 2023 Proxy Statement under the caption "Corporate Governance - Related Party Transactions" and is incorporated herein by reference.
−Removed: Principal Accounting Fees and Services
−Removed: The information required by this item will be set forth in the 2022 Proxy Statement under the caption "Principal Accounting Fees and Services" and is incorporated herein by reference.
+Added: Principal Accountant Fees and Services
+Added: The information required by this item will be set forth in the 2023 Proxy Statement under the caption "Principal Accountant Fees and Services" and is incorporated herein by reference.
Exhibits and Financial Statement Schedules
−Removed: (a)(1) The Consolidated Financial Statements and related documents set forth in "Item 8.
+Added: (a) Documents filed as part of this Report:
+Added: (1) The Consolidated Financial Statements and related documents set forth in "Item 8.
Financial Statements and Supplementary Data" are filed as part of this report.
−Removed: (a)(2) All other schedules to the Consolidated Financial Statements required by Regulation S-X are omitted because they are not applicable, not material or because the information is included in the Consolidated Financial Statements and related notes in “Item 8.
+Added: (2) All other schedules to the Consolidated Financial Statements required by Regulation S-X are omitted because they are not applicable, not material or because the information is included in the Consolidated Financial Statements and related notes in “Item 8.
Financial Statements and Supplementary Data” of this report.
−Removed: (a)(3) The following exhibits are filed as part of this report, and this list includes the Exhibit Index:
+Added: (3) The following exhibits are required by Item 601 of Regulation S-K:
Exhibit Page/
−Removed: Restated Articles of Incorporation of the Company, as amended
−Removed: Amended and Restated Bylaws of the Company
+Added: Third Restated Articles of Incorporation of the Company, as amended
+Added: Second Amended and Restated Bylaws of the Company
Description of Registrant's Securities
6 unchanged sentences
Form of Change in Control Agreement *
+Added: Amended and Restated Non-Qualified Employee Stock Purchase Plan*
+Added: WaFd Bank Deferred Compensation Plan*
+Added: Amendment to WaFd Bank Deferred Compensation Plan *
Subsidiaries of the Company - Reference is made to Item 1, “Business - Subsidiaries” for the required information
3 unchanged sentences
Section 906 Certification pursuant to the Sarbanes-Oxley Act of 2002
+Added: Clawback Policy
101 Financial Statements for the fiscal year ended September 30, 2022 formatted in iXBRL +
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(1) Incorporated by reference from the Registrant's Form 10-K filed with the SEC on November 19, 2021.
−Removed: (2) Incorporated by reference from the Registrant's Form 8-K filed with the SEC on November 20, 2020.
(2) Incorporated by reference from the Registrant's Form 8-K filed with the SEC on February 8, 2021.
3 unchanged sentences
(6) Incorporated by reference from the Registrant's Form 8-K filed with the SEC on August 19, 2015.
+Added: (7) Incorporated by reference from the Registrant's Form 8-K filed with the SEC on February 17, 2023.
Form 10-K Summary
−Removed: Not applicable.
Pursuant to the requirements of Section 13 or 15(d) 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.
−Removed: WASHINGTON FEDERAL, INC.
November 17, 2023 By:
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(Principal Executive Officer)
−Removed: /s/ Vincent L.
−Removed: Beatty November 18, 2022
+Added: November 17, 2023
Executive Vice President and Chief Financial Officer
(Principal Financial Officer)
−Removed: Stewart November 18, 2022
+Added: /s/ Blayne A.
+Added: November 17, 2023
Senior Vice President and Principal Accounting Officer
22 unchanged sentences
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.