---
schema_version: "secwatch.filing_event.v1"
accession: "0000912593-26-000129"
form_type: "8-K"
ticker: "SUI"
cik: "0000912593"
company_name: "SUN COMMUNITIES INC"
filed_at: "2026-03-27T23:59:59+00:00"
generated_at: "2026-05-15T08:46:08.968104+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.3
confidence: "high"
source: SEC EDGAR
---

# Sun Communities appoints Deloitte as new auditor, dismisses Grant Thornton

## Summary
- Audit Committee dismissed Grant Thornton and appointed Deloitte as independent auditor, effective upon Q1 2026 10-Q filing.
- Grant Thornton's audit reports for FY 2024 and 2025 were unqualified with no adverse opinions.
- No disagreements with Grant Thornton; a previously disclosed material weakness in ICFR (remediated in 2025) was the only reportable event.
- Grant Thornton agreed with the disclosures via letter dated March 27, 2026, filed as Exhibit 16.1.

## SEC filing metadata
- accession: 0000912593-26-000129
- form_type: 8-K
- ticker: SUI
- cik: 0000912593
- company_name: SUN COMMUNITIES INC
- filed_at: 2026-03-27T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.3
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/912593/000091259326000129/0000912593-26-000129-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/912593/000091259326000129/sui-20260323.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000912593-26-000129
- JSON: https://secwatch.observer/filing/0000912593-26-000129.json
- Plain text: https://secwatch.observer/filing/0000912593-26-000129.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.