{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-25-129573","form_type":"8-K","ticker":null,"cik":"0001725295","company_name":"Tax-Exempt Private Credit Fund, Inc.","filed_at":"2025-05-28T23:59:59+00:00","discovered_at":"2026-05-14T18:02:49.482345+00:00","generated_at":"2026-05-20T08:21:13.361449+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Tax-Exempt Private Credit Fund replaces EY with Tait, Weller & Baker as auditor","bullets":["Board engaged Tait, Weller & Baker LLP as independent registered public accounting firm on May 21, 2025, replacing Ernst & Young LLP.","No disagreements or reportable events between Fund and EY during fiscal years 2024 and 2023 or through May 21, 2025.","EY's audit reports for fiscal years ended Sep 30, 2024 and 2023 were unqualified, no adverse opinions or modifications.","EY provided a letter dated May 28, 2025, agreeing with Fund's disclosures, filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-25-129573","json":"https://secwatch.observer/filing/0001193125-25-129573.json","markdown":"https://secwatch.observer/filing/0001193125-25-129573.md","text":"https://secwatch.observer/filing/0001193125-25-129573.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1725295/000119312525129573/0001193125-25-129573-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1725295/000119312525129573/d80658d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-20T08:21:13.361449+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":"4d2020f63e5a8cff48075ce192a104a2dc3130dd","claim":"Tax-Exempt Private Credit Fund, Inc. dismissed Ernst & Young LLP as its auditor.","evidence_excerpt":"At a meeting held on May 21, 2025, the Board of Directors of Tax-Exempt Private Credit Fund, Inc. (the “Fund”) approved the engagement of Tait, Weller & Baker LLP to serve as the independent registered public accounting firm for the Fund. Ernst & Young LLP previously served as the Fund’s independent registered public accounting firm for the year ended September 30, 2024. On May 21, 2025, the Fund notified Ernst & Young LLP of the Fund’s engagement of Tait, Weller & Baker LLP, and the resulting dismissal of Ernst & Young LLP, as the Fund’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1725295/000119312525129573/0001193125-25-129573-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Ernst & Young LLP"},{"label":"Successor","value":"Tait, Weller & Baker LLP"}],"fact_type":"auditor_change"},{"claim_id":"7514365af03e84a1d1b038e595c3f77bde2c7754","claim":"Tax-Exempt Private Credit Fund, Inc. engaged Tait, Weller & Baker LLP as its auditor.","evidence_excerpt":"At a meeting held on May 21, 2025, the Board of Directors of the Fund approved the engagement of Tait, Weller & Baker LLP to serve as the independent registered public accounting firm for the Fund.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1725295/000119312525129573/0001193125-25-129573-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Tait, Weller & Baker LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}