{"version":"company-facts.v1","source":"https://secwatch.observer","generated_at":"2026-09-03T10:49:10.771314+00:00","company":{"ticker":"THQ","cik":1604522,"company_name":"abrdn Healthcare Opportunities Fund"},"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":"38ddef4157c40b0b035449b6280c92092a2ddb42","cik":1604522,"ticker":"THQ","company_name":"abrdn Healthcare Opportunities Fund","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 Healthcare Opportunities Fund 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/0001104659-23-100080","anchor_url":"https://secwatch.observer/filing/0001104659-23-100080#claim-38ddef4157c40b0b035449b6280c92092a2ddb42","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1604522/000110465923100080/0001104659-23-100080-index.htm"},{"fact_type":"auditor_change","fact_key":"bfecb148c5491206f381267cdfa6a801052436e0","cik":1604522,"ticker":"THQ","company_name":"abrdn Healthcare Opportunities Fund","filed_at":"2023-09-12T23:59:59+00:00","payload":{"action":"resignation","auditor_name":"Deloitte & Touche LLP","disagreement_text":null,"effective_date":"2023-09-06","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":"KPMG LLP"},"claim":"Deloitte & Touche LLP resigned as auditor of abrdn Healthcare Opportunities Fund.","evidence_excerpt":"On September 6, 2023, Deloitte & Touche LLP (“D&T”), the independent registered public accounting firm for the Tekla Healthcare Opportunities (the “Fund”), resigned due to an anticipated independence issue arising as a result of a pending transaction between Tekla Capital Management LLC and abrdn Inc.","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001104659-23-100080","anchor_url":"https://secwatch.observer/filing/0001104659-23-100080#claim-bfecb148c5491206f381267cdfa6a801052436e0","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1604522/000110465923100080/0001104659-23-100080-index.htm"}]}