---
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"
generated_at: "2026-06-13T09:15:47.636648+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.35
calibrated_materiality_score: 0.35
confidence: "high"
source: SEC EDGAR
---

# abrdn National Municipal Income Fund dismisses PwC, appoints KPMG as auditor, changes fiscal year end

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.35
- calibrated_materiality_score: 0.35
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-23-080661
- JSON: https://secwatch.observer/filing/0001104659-23-080661.json
- Plain text: https://secwatch.observer/filing/0001104659-23-080661.txt

## Key facts
- Auditor Changes
  abrdn National Municipal Income Fund engaged KPMG LLP as its auditor.
  - Action: engagement
  - Auditor: KPMG LLP
  source text: (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_url: https://www.sec.gov/Archives/edgar/data/895574/000110465923080661/0001104659-23-080661-index.htm
- Auditor Changes
  abrdn National Municipal Income Fund dismissed PricewaterhouseCoopers LLP as its auditor.
  - Action: dismissal
  - Auditor: PricewaterhouseCoopers LLP
  - Successor: KPMG LLP
  source text: pproved the dismissal of PricewaterhouseCoopers LLP (“PwC”) as the independent registered public accounting firm for the
  evidence_url: https://www.sec.gov/Archives/edgar/data/895574/000110465923080661/0001104659-23-080661-index.htm

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