{"filings":[{"id":288849,"accession_number":"0001104659-23-100077","cik":884121,"company_name":"abrdn Life Sciences Investors","ticker":"HQL","form_type":"8-K","filed_at":"2023-09-12T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"Tekla Life Sciences Investors auditor Deloitte resigns; KPMG appointed as new auditor","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Deloitte resigned on Sept 6, 2023 due to anticipated independence issue from pending transaction between Tekla Capital Management and abrdn Inc.","Audit Committee approved resignation on Sept 7; no disagreements or reportable events in prior two fiscal years.","KPMG engaged as independent auditor for fiscal year ending Sept 30, 2023, effective Sept 7, 2023.","No prior consultations with KPMG on accounting principles, audit opinions, or disagreements."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"market_cap_usd":529400000.0,"market_cap_bucket":"not_microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null}],"next_cursor":null}