---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-23-100082"
form_type: "8-K"
ticker: "THW"
cik: "0001635977"
company_name: "abrdn World Healthcare Fund"
filed_at: "2023-09-12T23:59:59+00:00"
generated_at: "2026-06-10T21:10:53.763612+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Tekla World Healthcare Fund replaces Deloitte with KPMG after independence issue from pending abrdn deal

## Summary
- Deloitte resigned Sept 6, 2023 due to anticipated independence conflict from pending Tekla Capital Management and abrdn Inc. transaction.
- Audit Committee approved resignation Sept 7; KPMG engaged as auditor for fiscal year ending Sept 30, 2023.
- No disagreements or reportable events in FY 2021 and 2022; D&T's reports for those years were unqualified.

## SEC filing metadata
- accession: 0001104659-23-100082
- form_type: 8-K
- ticker: THW
- cik: 0001635977
- company_name: abrdn World Healthcare Fund
- filed_at: 2023-09-12T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1635977/000110465923100082/0001104659-23-100082-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1635977/000110465923100082/tm2325781d4_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-23-100082
- JSON: https://secwatch.observer/filing/0001104659-23-100082.json
- Plain text: https://secwatch.observer/filing/0001104659-23-100082.txt

## Key facts
- Auditor Changes
  abrdn World Healthcare 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/1635977/000110465923100082/0001104659-23-100082-index.htm
- Auditor Changes
  Deloitte & Touche LLP resigned as auditor of abrdn World Healthcare Fund.
  - Action: resignation
  - Auditor: Deloitte & Touche LLP
  - Successor: KPMG LLP
  source text: (a) Resignation of independent registered public accounting firm On September 6, 2023, Deloitte & Touche LLP (“D&T”), the independent registered public accounting firm for the Tekla World Healthcare Fund (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/1635977/000110465923100082/0001104659-23-100082-index.htm

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