{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-044360","form_type":"8-K","ticker":null,"cik":"0001901037","company_name":"Stellus Private Credit BDC","filed_at":"2024-04-05T23:59:59+00:00","discovered_at":"2026-05-14T18:03:21.144404+00:00","generated_at":"2026-06-04T01:59:05.983270+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.2,"calibrated_materiality_score":0.2,"confidence":"high","headline":"Stellus Private Credit BDC dismisses Grant Thornton, engages Deloitte as auditor","bullets":["Dismissed Grant Thornton LLP as independent auditor effective April 3, 2024, upon Audit Committee recommendation.","Grant Thornton's reports for fiscal years ended Dec 31, 2022 and 2023 were unqualified with no adverse opinions.","No disagreements or reportable events occurred during the two most recent fiscal years or through April 3, 2024.","Engaged Deloitte & Touche LLP as new independent auditor for fiscal year ending Dec 31, 2024, approved by Board on April 3, 2024.","No prior consultations with Deloitte on accounting principles or audit scope issues."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-044360","json":"https://secwatch.observer/filing/0001104659-24-044360.json","markdown":"https://secwatch.observer/filing/0001104659-24-044360.md","text":"https://secwatch.observer/filing/0001104659-24-044360.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1901037/000110465924044360/0001104659-24-044360-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1901037/000110465924044360/tm2411176d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T01:59:05.983270+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":"1a445f9d3997eb6290d4591d458f374c694a20a3","claim":"Stellus Private Credit BDC dismissed Grant Thornton LLP as its auditor.","evidence_excerpt":"the Board of Trustees (the “Board”) of Stellus Private Credit BDC (the “Company”) dismissed Grant Thornton LLP (“Grant Thornton”) as the Company’s independent registered public accounting firm effective immediately","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1901037/000110465924044360/0001104659-24-044360-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Grant Thornton LLP"},{"label":"Successor","value":"Deloitte & Touche LLP"}],"fact_type":"auditor_change"},{"claim_id":"cde341d60792047a7d2e1615775e47caaf29c334","claim":"Stellus Private Credit BDC engaged Deloitte & Touche LLP as its auditor.","evidence_excerpt":"the Board approved the engagement of Deloitte & Touche LLP (“Deloitte”) to serve as the Company’s independent registered accounting firm to audit the Company’s consolidated financial statements for the fiscal year ending December 31, 2024","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1901037/000110465924044360/0001104659-24-044360-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Deloitte & Touche LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}