---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-24-044363"
form_type: "8-K"
ticker: "SCM"
cik: "0001551901"
company_name: "Stellus Capital Investment Corp"
filed_at: "2024-04-05T23:59:59+00:00"
generated_at: "2026-06-04T01:47:56.362338+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Stellus Capital dismisses Grant Thornton as auditor, engages Deloitte & Touche

## Summary
- Dismissed Grant Thornton LLP as independent auditor effective April 3, 2024; Board acted on Audit Committee recommendation.
- Audit reports for fiscal years 2022 and 2023 were unqualified; no disagreements or reportable events with Grant Thornton.
- Engaged Deloitte & Touche LLP as new auditor for fiscal year ending December 31, 2024, effective April 3, 2024.
- No prior consultations with Deloitte regarding accounting principles or disagreements before engagement.

## SEC filing metadata
- accession: 0001104659-24-044363
- form_type: 8-K
- ticker: SCM
- cik: 0001551901
- company_name: Stellus Capital Investment Corp
- filed_at: 2024-04-05T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1551901/000110465924044363/0001104659-24-044363-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1551901/000110465924044363/tm2411178d1_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-24-044363
- JSON: https://secwatch.observer/filing/0001104659-24-044363.json
- Plain text: https://secwatch.observer/filing/0001104659-24-044363.txt

## Key facts
- Auditor Changes
  Stellus Capital Investment Corp dismissed Grant Thornton LLP as its auditor.
  - Action: dismissal
  - Auditor: Grant Thornton LLP
  - Successor: Deloitte & Touche LLP
  source text: On April 3, 2024 the Board of Directors (the “Board”) of Stellus Capital Investment Corporation (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/1551901/000110465924044363/0001104659-24-044363-index.htm
- Auditor Changes
  Stellus Capital Investment Corp 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/1551901/000110465924044363/0001104659-24-044363-index.htm

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