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AI brief of an SEC Form 8-K · abrdn Healthcare Investors (HQH)

abrdn Healthcare Investors: Auditor Deloitte resigned; KPMG engaged for fiscal 2023

Neutral Impact 3 of 5 other Written later

Deloitte & Touche LLP resigned on September 6, 2023 as independent auditor of the Tekla Healthcare Investors fund, citing an anticipated independence issue tied to a pending transaction between Tekla Capital Management and abrdn Inc. The fund's Board approved KPMG LLP as the new auditor on September 7, 2023, for the fiscal year ending September 30, 2023. The filing reports no adverse opinions, disagreements or reportable events with Deloitte.

Key points

  • Deloitte & Touche resigned on September 6, 2023, due to an anticipated independence issue linked to a pending Tekla Capital Management and abrdn Inc. transaction.
  • The Audit Committee approved the resignation on September 7, 2023.
  • KPMG LLP was engaged on September 7, 2023 for the fiscal year ending September 30, 2023.
  • Deloitte's prior reports for fiscal 2022 and 2021 contained no adverse opinion, disclaimer or qualification, and the filing reports no disagreements or reportable events.

The filing

Companyabrdn Healthcare Investors (HQH)
Form8-K, current report
Filed with the SECSep 12, 2023, 5:04 PM ET
Accession number0001104659-23-100073

Items reported: 4.01 Auditor Change

Read the filing on SEC.gov ↗

Written by AI on Nov 9, 2026, 8:51 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 September 12, 2023.

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.