---
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"
generated_at: "2026-06-10T21:09:09.458483+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# Tekla Healthcare Opportunities Fund replaces auditor Deloitte with KPMG due to independence issue

## Summary
- 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.

## SEC filing metadata
- 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
- 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/1604522/000110465923100080/0001104659-23-100080-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1604522/000110465923100080/tm2325781d3_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-23-100080
- JSON: https://secwatch.observer/filing/0001104659-23-100080.json
- Plain text: https://secwatch.observer/filing/0001104659-23-100080.txt

## Key facts
- Auditor Changes
  abrdn Healthcare Opportunities Fund 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/1604522/000110465923100080/0001104659-23-100080-index.htm
- Auditor Changes
  Deloitte & Touche LLP resigned as auditor of abrdn Healthcare Opportunities Fund.
  - 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 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_url: https://www.sec.gov/Archives/edgar/data/1604522/000110465923100080/0001104659-23-100080-index.htm

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