---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-23-100073"
form_type: "8-K"
ticker: "HQH"
cik: "0000805267"
company_name: "abrdn Healthcare Investors"
filed_at: "2023-09-12T23:59:59+00:00"
generated_at: "2026-06-10T21:32:10.777587+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# Tekla Healthcare Investors auditor changes from Deloitte to KPMG due to independence issue

## Summary
- Deloitte resigned Sept 6, 2023 due to independence issue from pending transaction – Tekla Capital Mgmt and abrdn Inc.
- No disagreements or reportable events in two most recent fiscal years; prior D&T reports were unqualified.
- Audit committee approved KPMG as new independent auditor for fiscal year ending Sept 30, 2023.
- Neither the Fund nor anyone on its behalf consulted KPMG before engagement on accounting matters.

## SEC filing metadata
- accession: 0001104659-23-100073
- form_type: 8-K
- ticker: HQH
- cik: 0000805267
- company_name: abrdn Healthcare Investors
- filed_at: 2023-09-12T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.55
- calibrated_materiality_score: 0.55
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/805267/000110465923100073/0001104659-23-100073-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/805267/000110465923100073/tm2325781d1_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-23-100073
- JSON: https://secwatch.observer/filing/0001104659-23-100073.json
- Plain text: https://secwatch.observer/filing/0001104659-23-100073.txt

## Key facts
- Auditor Changes
  abrdn Healthcare Investors engaged KPMG LLP as its auditor.
  - Action: engagement
  - Auditor: KPMG LLP
  source text: On September 7, 2023, upon the recommendation of the Audit Committee of the Board, the Board approved the engagement of KPMG LLP (“KPMG”) as the independent registered public accounting firm for the Fund for the fiscal year ending September 30, 2023.
  evidence_url: https://www.sec.gov/Archives/edgar/data/805267/000110465923100073/0001104659-23-100073-index.htm
- Auditor Changes
  Deloitte & Touche LLP resigned as auditor of abrdn Healthcare Investors.
  - Action: resignation
  - Auditor: Deloitte & Touche LLP
  source text: On September 6, 2023, Deloitte & Touche LLP (“D&T”), the independent registered public accounting firm for the Tekla Healthcare Investors (the “Fund”), resigned due to an anticipated independence issue arising as a result of a pending transaction between Tekla Capital Management LLC and abrdn Inc.
  evidence_url: https://www.sec.gov/Archives/edgar/data/805267/000110465923100073/0001104659-23-100073-index.htm

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