---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-23-100077"
form_type: "8-K"
ticker: "HQL"
cik: "0000884121"
company_name: "abrdn Life Sciences Investors"
filed_at: "2023-09-12T23:59:59+00:00"
generated_at: "2026-06-10T21:33:09.382851+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Tekla Life Sciences Investors auditor Deloitte resigns; KPMG appointed as new auditor

## Summary
- Deloitte resigned on Sept 6, 2023 due to anticipated independence issue from pending transaction between Tekla Capital Management and abrdn Inc.
- Audit Committee approved resignation on Sept 7; no disagreements or reportable events in prior two fiscal years.
- KPMG engaged as independent auditor for fiscal year ending Sept 30, 2023, effective Sept 7, 2023.
- No prior consultations with KPMG on accounting principles, audit opinions, or disagreements.

## SEC filing metadata
- accession: 0001104659-23-100077
- form_type: 8-K
- ticker: HQL
- cik: 0000884121
- company_name: abrdn Life Sciences Investors
- filed_at: 2023-09-12T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/884121/000110465923100077/0001104659-23-100077-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/884121/000110465923100077/tm2325781d2_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-23-100077
- JSON: https://secwatch.observer/filing/0001104659-23-100077.json
- Plain text: https://secwatch.observer/filing/0001104659-23-100077.txt

## Key facts
- Auditor Changes
  Deloitte & Touche LLP resigned as auditor of abrdn Life Sciences Investors.
  - Action: resignation
  - Auditor: Deloitte & Touche LLP
  - Successor: KPMG LLP
  source text: On September 6, 2023, Deloitte & Touche LLP ("D&T"), the independent registered public accounting firm for the Tekla Life Sciences Investors (the "Fund"), resigned due to an anticipated independence issue
  evidence_url: https://www.sec.gov/Archives/edgar/data/884121/000110465923100077/0001104659-23-100077-index.htm
- Auditor Changes
  abrdn Life Sciences 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/884121/000110465923100077/0001104659-23-100077-index.htm

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