---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-26-062870"
form_type: "8-K"
ticker: "OXSQ"
cik: "0001259429"
company_name: "Oxford Square Capital Corp."
filed_at: "2026-05-29T20:31:12+00:00"
generated_at: "2026-05-29T20:33:12.966425+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.4
calibrated_materiality_score: 0.4
confidence: "high"
source: SEC EDGAR
---

# Oxford Square Capital dismisses PwC, engages EY as independent auditor

## Summary
- Dismissed PwC as independent auditor and engaged EY effective May 26, 2026, approved by Board and audit committee.
- No disagreements or reportable events with PwC during fiscal years 2024-2025 and interim period through May 26, 2026.
- PwC's audit reports for 2024 and 2025 contained no adverse opinion or qualification.
- Company provided PwC with disclosure letter; PwC's response letter attached as Exhibit 16.1.

## SEC filing metadata
- accession: 0001213900-26-062870
- form_type: 8-K
- ticker: OXSQ
- cik: 0001259429
- company_name: Oxford Square Capital Corp.
- filed_at: 2026-05-29T20:31:12+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.4
- calibrated_materiality_score: 0.4
- confidence: high
- sec_items: 4.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-26-062870
- JSON: https://secwatch.observer/filing/0001213900-26-062870.json
- Plain text: https://secwatch.observer/filing/0001213900-26-062870.txt

## Source-grounded claims
- claim_id: 9ee0ba77735df3695945595bcd79dcc63f5ce46b
  claim: Oxford Square Capital Corp. dismissed PricewaterhouseCoopers LLP as its auditor.
  evidence_excerpt: On May 26, 2026, Oxford Square Capital Corp. (the “Company”) dismissed PricewaterhouseCoopers LLP (“PwC”) as its independent registered public accounting firm and engaged Ernst & Young LLP (“EY”) as its new independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1259429/000121390026062870/0001213900-26-062870-index.htm
- claim_id: fa8b33d71c8b3e6833807949835107b714f28163
  claim: Oxford Square Capital Corp. engaged Ernst & Young LLP as its auditor.
  evidence_excerpt: On May 26, 2026, Oxford Square Capital Corp. (the “Company”) dismissed PricewaterhouseCoopers LLP (“PwC”) as its independent registered public accounting firm and engaged Ernst & Young LLP (“EY”) as its new independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1259429/000121390026062870/0001213900-26-062870-index.htm

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