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AI brief of an SEC Form 8-K · abrdn Healthcare Opportunities Fund (THQ)

Tekla Healthcare Opportunities Fund: Deloitte resigns as auditor, KPMG engaged for fiscal 2023

Neutral Impact 3 of 5 other Written later

Deloitte & Touche LLP resigned as independent auditor of the Tekla Healthcare Opportunities Fund on September 6, 2023, citing an anticipated independence issue tied to a pending transaction between Tekla Capital Management and abrdn Inc. The Board approved the engagement of KPMG LLP on September 7, 2023 for the fiscal year ending September 30, 2023. The filing states that Deloitte's prior reports contained no adverse opinion or disclaimer and that there were no disagreements or reportable events.

Key points

  • Deloitte & Touche LLP resigned on September 6, 2023, due to an anticipated independence issue
  • Audit Committee approved Deloitte's resignation on September 7, 2023
  • KPMG LLP engaged as independent registered public accounting firm for fiscal year ending September 30, 2023
  • Deloitte's letter to the SEC, dated September 12, 2023, is filed as Exhibit 16.1

The filing

Companyabrdn Healthcare Opportunities Fund (THQ)
Form8-K, current report
Filed with the SECSep 12, 2023, 5:07 PM ET
Accession number0001104659-23-100080

Items reported: 4.01 Auditor Change

Read the filing on SEC.gov ↗

Written by AI on Nov 9, 2026, 8:38 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.