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AI brief of an SEC Form 8-K · Western Asset High Yield Opportunity Fund Inc. (HYI)

Western Asset High Yield Fund replaces KPMG with PricewaterhouseCoopers as auditor

Neutral Impact 2 of 5 other Written later

On August 14, 2017, KPMG resigned as the independent auditor of Western Asset High Yield Defined Opportunity Fund at the Fund's request, and the Board approved PricewaterhouseCoopers as the new auditor for the fiscal year ending May 31, 2018. The filing states there were no disagreements with KPMG and no reportable events, and KPMG's prior reports contained no adverse opinion or disclaimer, so the change is administrative in nature.

Key points

  • KPMG resigned as auditor on August 14, 2017, at the Fund's request.
  • Board approved PricewaterhouseCoopers on August 10, 2017, effective August 14, 2017, for the fiscal year ending May 31, 2018.
  • KPMG's reports for the fiscal year ended May 31, 2017 and the two prior fiscal years contained no adverse opinion, disclaimer, or qualification.
  • The Fund states there were no disagreements with KPMG and no reportable events; KPMG's letter is dated August 16, 2017 (Exhibit 16.1).

The filing

CompanyWestern Asset High Yield Opportunity Fund Inc. (HYI)
Form8-K, current report
Filed with the SECAug 16, 2017, 5:44 PM ET
Accession number0001193125-17-259995

Items reported: 4.01 Auditor Change

Read the filing on SEC.gov ↗

Written by AI on Nov 9, 2026, 10:08 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.