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AI brief of an SEC Form 8-K · WESTERN ASSET HIGH INCOME OPPORTUNITY FUND INC. (HIO)

Western Asset High Income Opportunity Fund replaces KPMG with PwC as auditor

Neutral Impact 2 of 5 other Written later

On August 14, 2017, KPMG resigned as the independent auditor of Western Asset High Income Opportunity Fund at the fund's request, and PricewaterhouseCoopers was engaged for the fiscal year ending September 30, 2017. The filing states that KPMG's reports on the fund's two most recent years contained no adverse opinion, disclaimer, or qualification, and that there were no disagreements or reportable events.

Key points

  • KPMG resigned on August 14, 2017, at the fund's request.
  • PwC was approved by the Board on August 10, 2017, effective August 14, 2017, for the fiscal year ending September 30, 2017.
  • The filing states the change does not reflect any disagreement or dissatisfaction with KPMG's performance.
  • KPMG's letter dated August 16, 2017 is filed as Exhibit 16.1.

The filing

CompanyWESTERN ASSET HIGH INCOME OPPORTUNITY FUND INC. (HIO)
Form8-K, current report
Filed with the SECAug 16, 2017, 5:45 PM ET
Accession number0001193125-17-259999

Items reported: 4.01 Auditor Change

Read the filing on SEC.gov ↗

Written by AI on Nov 9, 2026, 8:29 AM ET, from this filing only. Written later: this filing was briefed after the fact, when past filings were added to the site, so the brief may be read with hindsight; the filing itself is the record of what was known on August 16, 2017.

Briefs are written by AI from the filing text and can contain mistakes — open the filing before acting on anything. Impact (1-5) and tone are the AI's reading of the filing for shareholders, not a price forecast. Not investment advice.