{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-124215","form_type":"8-K","ticker":null,"cik":"0001646614","company_name":"Silver Point Specialty Lending Fund","filed_at":"2026-03-25T23:59:59+00:00","discovered_at":"2026-05-14T18:02:35.745049+00:00","generated_at":"2026-05-15T09:01:24.732317+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Silver Point Specialty Lending Fund dismisses PwC as auditor, appoints KPMG","bullets":["Dismissed PricewaterhouseCoopers LLP effective March 19, 2026; no adverse opinions or disagreements in prior audits.","Appointed KPMG LLP as new independent auditor for fiscal year ending Dec 31, 2026, effective immediately.","No prior consultations with KPMG on accounting principles or disputed matters.","PwC's letter filed as Exhibit 16.1 confirms agreement with the Fund's disclosures."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-124215","json":"https://secwatch.observer/filing/0001193125-26-124215.json","markdown":"https://secwatch.observer/filing/0001193125-26-124215.md","text":"https://secwatch.observer/filing/0001193125-26-124215.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1646614/000119312526124215/0001193125-26-124215-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1646614/000119312526124215/d118129d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T09:01:24.732317+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":"661dd35d8ee54eadc36d78e147d4b0eeb2d2b473","claim":"Silver Point Specialty Lending Fund dismissed PricewaterhouseCoopers LLP as its auditor.","evidence_excerpt":"On March 19, 2026, the Board of Trustees of Silver Point Specialty Lending Fund (the “Fund”), upon the recommendation of the audit committee, dismissed PricewaterhouseCoopers LLP (“PwC”) as the Fund’s independent registered public accounting firm for the Fund’s fiscal year ending December 31, 2026, effective immediately.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1646614/000119312526124215/0001193125-26-124215-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001213900-26-062870","ticker":"OXSQ","company_name":"Oxford Square Capital Corp.","filed_at":"2026-05-29T20:31:12+00:00","headline":"Oxford Square Capital dismisses PwC, engages EY as independent auditor","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.4,"calibrated_materiality_score":0.4,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01, 9.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-062870","json":"https://secwatch.observer/filing/0001213900-26-062870.json","markdown":"https://secwatch.observer/filing/0001213900-26-062870.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1259429/000121390026062870/0001213900-26-062870-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1259429/000121390026062870/ea0292775-01_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On March 19, 2026, the Board of Trustees of Silver Point Specialty Lending Fund (the “Fund”), upon the recommendation of the audit committee, dismissed PricewaterhouseCoopers LLP (“PwC”) as the Fund’s independent registered public accounting firm for the Fund’s fiscal year ending December 31, 2026, effective immediately.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1646614/000119312526124215/0001193125-26-124215-index.htm","comparable_excerpt":"On May 26, 2026, Oxford Square Capital Corp. 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