{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-100080","form_type":"8-K","ticker":"THQ","cik":"0001604522","company_name":"abrdn Healthcare Opportunities Fund","filed_at":"2023-09-12T23:59:59+00:00","discovered_at":"2026-05-14T18:03:34.522190+00:00","generated_at":"2026-06-10T21:09:09.458483+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Tekla Healthcare Opportunities Fund replaces auditor Deloitte with KPMG due to independence issue","bullets":["Deloitte & Touche resigned Sept 6, 2023 over anticipated independence issue from pending Tekla Capital Management LLC and abrdn Inc. transaction.","Audit Committee approved resignation Sept 7, 2023; no disagreements or reportable events in prior two fiscal years.","Board engaged KPMG LLP as new independent auditor for fiscal year ending Sept 30, 2023, effective Sept 7, 2023.","No pre-engagement consultations with KPMG regarding accounting principles or disagreements."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-100080","json":"https://secwatch.observer/filing/0001104659-23-100080.json","markdown":"https://secwatch.observer/filing/0001104659-23-100080.md","text":"https://secwatch.observer/filing/0001104659-23-100080.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1604522/000110465923100080/0001104659-23-100080-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1604522/000110465923100080/tm2325781d3_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-10T21:09:09.458483+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":"38ddef4157c40b0b035449b6280c92092a2ddb42","claim":"abrdn Healthcare Opportunities Fund engaged KPMG LLP as its auditor.","evidence_excerpt":"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_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1604522/000110465923100080/0001104659-23-100080-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":"bfecb148c5491206f381267cdfa6a801052436e0","claim":"Deloitte & Touche LLP resigned as auditor of abrdn Healthcare Opportunities Fund.","evidence_excerpt":"On September 6, 2023, Deloitte & Touche LLP (“D&T”), the independent registered public accounting firm for the Tekla Healthcare Opportunities (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_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1604522/000110465923100080/0001104659-23-100080-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Deloitte & Touche 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"}