{"filings":[{"id":279852,"accession_number":"0001104659-23-100080","cik":1604522,"company_name":"abrdn Healthcare Opportunities Fund","ticker":"THQ","form_type":"8-K","filed_at":"2023-09-12T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"Tekla Healthcare Opportunities Fund replaces auditor Deloitte with KPMG due to independence issue","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Deloitte & Touche resigned Sept 6, 2023 over anticipated independence issue from pending Tekla Capital Management LLC and abrdn Inc. transaction.","Audit Committee approved resignation Sept 7, 2023; no disagreements or reportable events in prior two fiscal years.","Board engaged KPMG LLP as new independent auditor for fiscal year ending Sept 30, 2023, effective Sept 7, 2023.","No pre-engagement consultations with KPMG regarding accounting principles 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":0.55,"calibrated_materiality_score":0.55,"market_cap_usd":767420000.0,"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}