Change in Certifying Accountants (Form 8-K)

Item 4.01 Changes in Registrant's Certifying Accountant.

On January 1, 2026, Riverview Bancorp, Inc. (the "Company") was notified that Delap LLP ("Delap"), the Company's independent registered public accounting firm, merged with Aprio, LLP ("Aprio") effective on January 1, 2026 (the "Accountant Merger"). Following the Accountant Merger, the combined audit practices operate as Aprio. In connection with the notification of the Accountant Merger, Delap has resigned as the auditors of the Company and the Audit Committee of the Company's Board of Directors approved the appointment of Aprio, as the successor to Delap, as the Company's independent registered public accounting firm.

The audit report of Delap on the Company's consolidated financial statements for the fiscal years ended March 31, 2025 and 2024, and for each of the three years in the period ended March 31, 2025, did not contain an adverse opinion or a disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope or accounting principles.

During the fiscal years ended March 31, 2025 and 2024, and the subsequent interim period through the date of the Accountant Merger, there were no (i) disagreements with Delap on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to Delap's satisfaction, would have caused it to make reference to the subject matter of the disagreement in connection with its reports on the Company's financial statements, or (ii) reportable events requiring disclosure pursuant to Item 304(a)(1)(v) of Regulation S-K.

During the years ended March 31, 2025 and 2024, and the subsequent interim period through the date of this Current Report on Form 8-K, neither the Company, nor anyone on its behalf, consulted with Aprio regarding: (i) either the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company's financial statements; or (ii) any matter that was either the subject of a "disagreement," as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to that item, or a "reportable event," as described in Item 304(a)(1)(v) of Regulation S-K.

The Company provided Delap with a copy of this Current Report on Form 8-K prior to its filing with the Securities and Exchange Commission (the "Commission") and requested that Delap furnish the Company with a letter addressed to the Commission stating whether it agrees with the above statements and, if it does not agree, the respects in which it does not agree. A copy of Delap's letter to the Commission, dated January 7, 2026, is filed as Exhibit 16.1 to this Current Report on Form 8-K and is incorporated herein by reference.