{"version":"company-facts.v1","source":"https://secwatch.observer","generated_at":"2026-09-03T10:49:09.664281+00:00","company":{"ticker":"HQL","cik":884121,"company_name":"abrdn Life Sciences Investors"},"pagination":{"limit":100,"returned":2,"next_cursor":null},"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer","counterparties":{},"facts":[{"fact_type":"auditor_change","fact_key":"f485620558ccda54844f331a749503b649503e46","cik":884121,"ticker":"HQL","company_name":"abrdn Life Sciences Investors","filed_at":"2023-09-12T23:59:59+00:00","payload":{"action":"engagement","auditor_name":"KPMG LLP","disagreement_text":null,"effective_date":"2023-09-07","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":null},"claim":"abrdn Life Sciences Investors engaged KPMG LLP as its auditor.","evidence_excerpt":"On September 7, 2023, upon the recommendation of the Audit Committee of the Board, the Board approved the engagement of KPMG LLP (\"KPMG\") as the independent registered public accounting firm for the Fund for the fiscal year ending September 30, 2023","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001104659-23-100077","anchor_url":"https://secwatch.observer/filing/0001104659-23-100077#claim-f485620558ccda54844f331a749503b649503e46","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/884121/000110465923100077/0001104659-23-100077-index.htm"},{"fact_type":"auditor_change","fact_key":"78d86c94da1b1b0c8152244dd2ecf13d07d56951","cik":884121,"ticker":"HQL","company_name":"abrdn Life Sciences Investors","filed_at":"2023-09-12T23:59:59+00:00","payload":{"action":"resignation","auditor_name":"Deloitte & Touche LLP","disagreement_text":null,"effective_date":"2023-09-07","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":"KPMG LLP"},"claim":"Deloitte & Touche LLP resigned as auditor of abrdn Life Sciences Investors.","evidence_excerpt":"On September 6, 2023, Deloitte & Touche LLP (\"D&T\"), the independent registered public accounting firm for the Tekla Life Sciences Investors (the \"Fund\"), resigned due to an anticipated independence issue","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001104659-23-100077","anchor_url":"https://secwatch.observer/filing/0001104659-23-100077#claim-78d86c94da1b1b0c8152244dd2ecf13d07d56951","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/884121/000110465923100077/0001104659-23-100077-index.htm"}]}