{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-035824","form_type":"8-K","ticker":null,"cik":"0001784700","company_name":"Varagon Capital Corp","filed_at":"2024-03-25T23:59:59+00:00","discovered_at":"2026-05-14T18:03:25.520955+00:00","generated_at":"2026-06-04T08:34:26.961040+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Varagon Capital dismisses E&Y as auditor; engages Deloitte & Touche LLP","bullets":["On March 20, 2024, Board approved dismissal of Ernst & Young LLP as independent accountant.","No adverse opinions or disagreements in FY 2022 and 2023 audits.","No reportable events during the fiscal years or subsequent interim period.","Deloitte & Touche LLP engaged as new auditor for FY 2024.","Company consulted with Deloitte on no accounting matters prior to engagement."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-035824","json":"https://secwatch.observer/filing/0000950170-24-035824.json","markdown":"https://secwatch.observer/filing/0000950170-24-035824.md","text":"https://secwatch.observer/filing/0000950170-24-035824.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1784700/000095017024035824/0000950170-24-035824-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1784700/000095017024035824/ck0001784700-20240320.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T08:34:26.961040+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"21a589634316d0c270babd2eb836ef2823dd0ee0","claim":"Varagon Capital Corp dismissed Ernst & Young LLP as its auditor.","evidence_excerpt":"On March 20, 2024, upon the recommendation of the Audit Committee, the Board of Directors (the “Board”) of Varagon Capital Corporation (the “Company”) approved the dismissal of Ernst & Young LLP (“E&Y”) as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1784700/000095017024035824/0000950170-24-035824-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Ernst & Young LLP"},{"label":"Successor","value":"Deloitte & Touche LLP"}],"fact_type":"auditor_change"},{"claim_id":"b5b0fef474495d746760d75b21ac1adaa03d97d7","claim":"Varagon Capital Corp engaged Deloitte & Touche LLP as its auditor.","evidence_excerpt":"On March 20, 2024, upon the recommendation of the Audit Committee, the Board approved the engagement of Deloitte & Touche LLP (“Deloitte”) to serve as the Company’s independent registered accounting firm to audit the Company’s consolidated financial statements for the fiscal year ending December 31, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1784700/000095017024035824/0000950170-24-035824-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Deloitte & Touche LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}