---
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"
generated_at: "2026-06-04T01:59:05.983270+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.2
calibrated_materiality_score: 0.2
confidence: "high"
source: SEC EDGAR
---

# Stellus Private Credit BDC dismisses Grant Thornton, engages Deloitte as auditor

## Summary
- 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.

## SEC filing metadata
- accession: 0001104659-24-044360
- form_type: 8-K
- cik: 0001901037
- company_name: Stellus Private Credit BDC
- filed_at: 2024-04-05T23:59:59+00:00
- event_type: other
- sentiment: neutral
- materiality_score: 0.2
- calibrated_materiality_score: 0.2
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-24-044360
- JSON: https://secwatch.observer/filing/0001104659-24-044360.json
- Plain text: https://secwatch.observer/filing/0001104659-24-044360.txt

## Key facts
- Auditor Changes
  Stellus Private Credit BDC dismissed Grant Thornton LLP as its auditor.
  - Action: dismissal
  - Auditor: Grant Thornton LLP
  - Successor: Deloitte & Touche LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1901037/000110465924044360/0001104659-24-044360-index.htm
- Auditor Changes
  Stellus Private Credit BDC engaged Deloitte & Touche LLP as its auditor.
  - Action: engagement
  - Auditor: Deloitte & Touche LLP
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1901037/000110465924044360/0001104659-24-044360-index.htm

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