secwatch.observer — SEC 8-K summary
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Issuer:     SUN COMMUNITIES INC (SUI)
CIK:        0000912593
Form:       8-K/A
Filed at:   2026-05-13T20:23:42+00:00
Accession:  0000912593-26-000167
Event type: other_material
Sentiment:  neutral
Materiality: 0.30
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

Sun Communities engages Deloitte as auditor; Grant Thornton exit with no disagreements
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- Formally engaged Deloitte & Touche on May 12, 2026 as auditor for FY 2026.
- Grant Thornton dismissed on April 28, 2026 after completing Q1 2026 review.
- Grant Thornton's audit reports for FY 2024 and 2025 were unqualified.
- No disagreements with Grant Thornton on accounting principles or audit scope.
- Prior material weakness in internal controls (Dec 31, 2024) was remediated in 2025.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/912593/000091259326000167/0000912593-26-000167-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/912593/000091259326000167/sui-20260323.htm
  HTML page:      https://secwatch.observer/filing/0000912593-26-000167

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