OHIO VALLEY BANC CORP
For the period ended Dec 31, 2025. Filed Mar 13, 2026.
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A company's yearly report to the SEC, with audited financial statements. It is the fullest account a company gives of its business, its finances and the risks it sees.
FY2025 · Filed Mar 13, 2026
OVBC$48.16-1.0%Stored close · as of Nov 10, 2026
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EX-13 · 44 report of independent registered public accounting firm
report of independent registered
public accounting firm
How the Critical Audit Matter Was Addressed in the Audit
Our audit procedures related to the Company’s estimate of the ACL included, but were not limited to, the following:
| • | Obtaining an understanding of the Company’s process for establishing the ACL on collectively evaluated loans. |
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| • | Evaluating the appropriateness of management’s methodology used for estimating the ACL on collectively evaluated loans. |
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| • | Testing the completeness and accuracy of data utilized by management. |
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| • | Evaluating the relevance and reliability of information used by management in the development of the estimate. |
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| • | Evaluating the reasonableness of significant assumptions used in management’s estimate through a combination of evaluating the reasonableness of certain assumptions and developing an independent range of reasonable outcomes for the collectively evaluated component of the ACL for comparison to management’s estimate. |
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We have served as the Company’s auditor since 2024.
The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.