{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-080661","form_type":"8-K","ticker":"VFL","cik":"0000895574","company_name":"abrdn National Municipal Income Fund","filed_at":"2023-07-13T23:59:59+00:00","discovered_at":"2026-05-14T18:03:36.952043+00:00","generated_at":"2026-06-13T09:15:47.636648+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"abrdn National Municipal Income Fund dismisses PwC, appoints KPMG as auditor, changes fiscal year end","bullets":["Dismissed PricewaterhouseCoopers LLP (PwC) as independent auditor effective July 7, 2023.","Engaged KPMG LLP as new auditor for fiscal year ending September 30, 2023, effective July 10, 2023.","Board changed fiscal year end from March 31 to September 30, 2023.","No disagreements or reportable events between Fund and PwC during past two fiscal years or interim period.","PwC's audit reports for fiscal years ended March 31, 2023 and 2022 were unqualified."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-080661","json":"https://secwatch.observer/filing/0001104659-23-080661.json","markdown":"https://secwatch.observer/filing/0001104659-23-080661.md","text":"https://secwatch.observer/filing/0001104659-23-080661.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/895574/000110465923080661/0001104659-23-080661-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/895574/000110465923080661/tm2321084d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-13T09:15:47.636648+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":"a7d363cd0e2273a1b75f1cb060c54f542e68042a","claim":"abrdn National Municipal Income Fund engaged KPMG LLP as its auditor.","evidence_excerpt":"(b) Engagement of new independent registered public accounting firm On July 10, 2023, upon the recommendation of the Audit Committee of the Board, the Board approved a change in the Fund’s fiscal year end and the engagement of KPMG LLP (“KPMG”) as the independent registered public accounting firm for the Fund for the","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/895574/000110465923080661/0001104659-23-080661-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"KPMG LLP"}],"fact_type":"auditor_change"},{"claim_id":"b32e9ae5de9979503b0fcf48f247f92dd44f3f12","claim":"abrdn National Municipal Income Fund dismissed PricewaterhouseCoopers LLP as its auditor.","evidence_excerpt":"pproved the dismissal of PricewaterhouseCoopers LLP (“PwC”) as the independent registered public accounting firm for the","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/895574/000110465923080661/0001104659-23-080661-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"PricewaterhouseCoopers LLP"},{"label":"Successor","value":"KPMG LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}