secwatch.observer — SEC 8-K summary ====================================== Issuer: abrdn Healthcare Opportunities Fund (THQ) CIK: 0001604522 Form: 8-K Filed at: 2023-09-12T23:59:59+00:00 Accession: 0001104659-23-100080 Event type: other_material Sentiment: neutral Materiality: 0.55 Item codes: 4.01, 9.01 LLM model: deepseek-v4-flash:cloud@v2 Tekla Healthcare Opportunities Fund replaces auditor Deloitte with KPMG due to independence issue -------------------------------------------------------------------------------- - 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. Source: EDGAR index: https://www.sec.gov/Archives/edgar/data/1604522/000110465923100080/0001104659-23-100080-index.htm Primary doc: https://www.sec.gov/Archives/edgar/data/1604522/000110465923100080/tm2325781d3_8k.htm HTML page: https://secwatch.observer/filing/0001104659-23-100080 License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer