WhiteHorse Finance, Inc. (WHF): auditor change — WhiteHorse Finance dismisses Crowe as auditor, appoints Deloitte for FY2026

WhiteHorse Finance, Inc.

Crowe LLP dismissed as auditor effective upon issuance of FY2025 financial statements; served since 2006.
No disagreements or reportable events in prior fiscal years (2024, 2023).
Deloitte & Touche LLP appointed to audit consolidated financials for FY2026.
Deloitte was not consulted on accounting principles or audit opinions prior to appointment.

item 4.01 item 9.01

Key facts

Extracted from this filing and checked against the source text.

Auditor Changes SEC 8-K Item 4.01/4.02 confidence 0.9

WhiteHorse Finance, Inc. engaged Deloitte & Touche LLP as its auditor.

Action: engagement
Auditor: Deloitte & Touche LLP

Exact text from the filing

(b) Appointment of new independent registered public accounting firm On February 26, 2026, upon the recommendation of the Audit Committee, the Board approved the appointment 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, 2026.

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Auditor Changes SEC 8-K Item 4.01/4.02 confidence 0.9

WhiteHorse Finance, Inc. dismissed Crowe LLP as its auditor.

Action: dismissal
Auditor: Crowe LLP
Successor: Deloitte & Touche LLP

Exact text from the filing

Changes in Registrant’s Certifying Accountant (a) Dismissal of independent registered public accounting firm On February 26, 2026, the Board of Directors (the “Board”) of WhiteHorse Finance, Inc. (the “Company”), at the recommendation of the audit committee of the Company (the “Audit Committee”), dismissed Crowe LLP (“Crowe”) as the Company’s independent registered public accounting firm effective upon the issuance of the Company’s financial statements as of and for the fiscal year ended December 31, 2025.

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Source: SEC EDGAR

accession 0001104659-26-023450

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