LMP Capital & Income Fund replaces KPMG with PwC as auditor for fiscal 2017
On August 14, 2017, KPMG resigned as the auditor of LMP Capital and Income Fund Inc. at the fund's request, and the board approved PricewaterhouseCoopers as its new auditor for the fiscal year ending November 30, 2017. The filing states KPMG's prior audit reports contained no adverse opinion, disclaimer, or qualification, and that there were no disagreements or reportable events, so the change is administrative and does not signal a problem with the fund's financial reporting.
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 November 30, 2017.
- KPMG's reports for fiscal years ended November 30, 2016 and 2015 contained no adverse opinion or disclaimer and were not qualified.
- KPMG's letter dated August 16, 2017 is filed as Exhibit 16.1.
The filing
Written by AI on Nov 9, 2026, 8:36 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.