{"url_path":"/sec/hyne/8-k/2026-06-24/item-4-01","section_key":"item-4-01","section_title":"Item 4.01 Changes in Registrant's Certifying Accountant.","topic":"sec","document":{"doc_type":"8-K","doc_date":"2026-06-24","source_url":"https://www.sec.gov/Archives/edgar/data/2073153/0001104659-26-077320-index.html","accession_number":"0001104659-26-077320","cik":"0002073153","ticker":"HYNE","issuer_name":"Hoyne Bancorp, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/2073153/0001104659-26-077320-index.html","primary_entity_key":"0002073153","primary_entity_name":"Hoyne Bancorp, Inc."},"word_count":650,"has_tables":true,"body_markdown":"Item 4.01.Changes in Registrant's Certifying Accountant.\n\n \n\n**(a) Dismissal of Independent\nRegistered Public Accounting Firm**\n\n \n\nOn June 22, 2026, the Audit\nCommittee (the “Audit Committee”) of the Board of Directors of Hoyne Bancorp, Inc. (the “Company”) dismissed Wipfli\nLLP (“Wipfli”) as the Company’s independent registered public accounting firm, effective immediately.\n\n \n\nWipfli performed audits of\nthe financial statements of the Company for the year ended December 31, 2025, and of the financial statements of Hoyne Savings, MHC and\nSubsidiaries (including Hoyne Savings Bank (the “Bank”)) (the “MHC”) for the years ended December 31, 2024 and\n2023. The MHC completed its conversion from the mutual holding company to the stock holding company corporate structure (the “Conversion”)\non December 3, 2025. Upon the completion of the Conversion, Hoyne Savings, MHC ceased to exist, and the Bank became a wholly owned subsidiary\nof the Company.\n\n \n\nThe audit reports of Wipfli\non the Company’s and the MHC’s consolidated financial statements for the years ended December 31, 2025 and December 31, 2024\ndid not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope, or accounting\nprinciples.\n\n \n\nDuring the fiscal years ended\nDecember 31, 2024 and 2025, and the subsequent interim period through June 22, 2026, there were no: (i) disagreements (as defined in Item\n304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K) between the Company (including the MHC) and\nWipfli on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements,\nif not resolved to the satisfaction of Wipfli, would have caused Wipfli to make reference to the subject matter of the disagreements in\nconnection with its reports on the MHC’s consolidated financial statements for the years ended December 31, 2024 and 2023, or the\nCompany’s consolidated financial statements for the year ended December 31, 2025, or (ii) “reportable events,” as defined\nin Item 304(a)(1)(v) of Regulation S-K, except with respect to clause (ii) above, for the disclosure of a material weakness in the Company’s\ninternal control over financial reporting as disclosed in Part II, Item 9A of the Company’s Annual Report on Form 10-K for the year\nended December 31, 2025. Management determined that this material weakness was remediated as of March 26, 2026.\n\n \n\nThe Company provided Wipfli\nwith a copy of the above disclosures and requested that Wipfli furnish the Company with a letter addressed to the Securities and Exchange\nCommission (the “SEC”) stating whether or not it agrees with the statements made above. A copy of Wipfli’s letter to\nthe SEC, dated June 24, 2026, is filed as Exhibit 16.1 to this Current Report on Form 8-K.\n\n \n\n**(b) Appointment of New Independent\nRegistered Public Accounting Firm**\n\n \n\nOn June 22, 2026, the Audit\nCommittee approved the engagement of Plante & Moran, PLLC (“Plante Moran”) as the Company’s new independent registered\npublic accounting firm for the fiscal year ending December 31, 2026, effective immediately, subject to satisfactory completion of Plante\nMoran’s customary client acceptance procedures and execution of an engagement letter.\n\n \n\nDuring the two years ended\nDecember 31, 2025, and the subsequent interim period through June 22, 2026, neither the Company nor anyone on its behalf has consulted\nwith Plante Moran regarding (i) the application of accounting principles to any specified transaction, either completed or proposed, or\nthe type of audit opinion that might be rendered on the Company’s or the MHC’s financial statements, and Plante Moran neither\nprovided a written report nor oral advice to the Company or the MHC that Plante Moran concluded was an important factor considered by\nthe Company or the MHC in reaching a decision as to any accounting, auditing, or financial reporting issue, or (ii) any matter that was\neither the subject of a “disagreement,” as defined in Item 304(a)(1)(iv) of Regulation S-K, or a “reportable event,”\nas defined in Item 304(a)(1)(v) of Regulation S-K.\n\n \n\n2"}