secwatch.observer — SEC 8-K summary
======================================

Issuer:     SUN COMMUNITIES INC (SUI)
CIK:        0000912593
Form:       8-K
Filed at:   2026-03-27T23:59:59+00:00
Accession:  0000912593-26-000129
Event type: other_material
Sentiment:  neutral
Materiality: 0.30
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

- 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.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/912593/000091259326000129/0000912593-26-000129-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/912593/000091259326000129/sui-20260323.htm
  HTML page:      https://secwatch.observer/filing/0000912593-26-000129

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer