---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-26-023450"
form_type: "8-K"
ticker: "WHF"
cik: "0001552198"
company_name: "WhiteHorse Finance, Inc."
filed_at: "2026-03-04T23:59:59+00:00"
generated_at: "2026-05-15T21:40:46.818317+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# WhiteHorse Finance dismisses Crowe as auditor, appoints Deloitte for FY2026

## Summary
- 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.

## SEC filing metadata
- accession: 0001104659-26-023450
- form_type: 8-K
- ticker: WHF
- cik: 0001552198
- company_name: WhiteHorse Finance, Inc.
- filed_at: 2026-03-04T23:59:59+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/1552198/000110465926023450/0001104659-26-023450-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1552198/000110465926023450/whf-20260226x8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-26-023450
- JSON: https://secwatch.observer/filing/0001104659-26-023450.json
- Plain text: https://secwatch.observer/filing/0001104659-26-023450.txt

## Source-grounded claims
- claim_id: 3a715c4694ac782c58b1b47328558b7225c1a45e
  claim: WhiteHorse Finance, Inc. engaged Deloitte & Touche LLP as its auditor.
  evidence_excerpt: (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.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1552198/000110465926023450/0001104659-26-023450-index.htm
- claim_id: 85568e39beac9af8bad8e5d65f6b0349f52f1464
  claim: WhiteHorse Finance, Inc. dismissed Crowe LLP as its auditor.
  evidence_excerpt: 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.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1552198/000110465926023450/0001104659-26-023450-index.htm

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