{"schema_version":"secwatch.filing_event.v1","accession":"0001287032-23-000314","form_type":"8-K","ticker":"PSEC","cik":"0001287032","company_name":"PROSPECT CAPITAL CORP","filed_at":"2023-09-29T23:59:59+00:00","discovered_at":"2026-05-14T18:03:33.442868+00:00","generated_at":"2026-06-10T06:49:00.450191+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":"Prospect Capital dismisses BDO, appoints Deloitte as auditor for FY2024","bullets":["Dismissed BDO USA, P.C. and appointed Deloitte & Touche LLP effective September 28, 2023.","No disagreements with BDO on accounting principles, financial disclosure, or audit scope.","Prior material weakness in internal controls (FY2022) was remediated per FY2023 10-K.","BDO's reports for FY2023 and FY2022 were unqualified without adverse opinion.","BDO provided a letter to the SEC agreeing with the disclosures, attached as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001287032-23-000314","json":"https://secwatch.observer/filing/0001287032-23-000314.json","markdown":"https://secwatch.observer/filing/0001287032-23-000314.md","text":"https://secwatch.observer/filing/0001287032-23-000314.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1287032/000128703223000314/0001287032-23-000314-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1287032/000128703223000314/psec-20230929.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-10T06:49:00.450191+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":"2b251390dcbb20454a907564b071ae39022b2110","claim":"PROSPECT CAPITAL CORP engaged Deloitte & Touche LLP as its auditor.","evidence_excerpt":"On September 28, 2023, the audit committee (the \"Audit Committee\") of the Board of Directors of Prospect Capital Corporation (the \"Company\") approved the appointment of Deloitte & Touche LLP (\"Deloitte\"), as the Company’s independent registered public accounting firm for the fiscal year ending June 30, 2024, effective immediately concurrent with the dismissal of BDO USA, P.C. (\"BDO\").","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1287032/000128703223000314/0001287032-23-000314-index.htm","confidence":1.0,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Deloitte & Touche LLP"}],"fact_type":"auditor_change"},{"claim_id":"5e552301d8967182265e56ec6208f14adce3d7d5","claim":"PROSPECT CAPITAL CORP dismissed BDO USA, P.C. as its auditor.","evidence_excerpt":"On September 28, 2023, the audit committee (the \"Audit Committee\") of the Board of Directors of Prospect Capital Corporation (the \"Company\") approved the appointment of Deloitte & Touche LLP (\"Deloitte\"), as the Company’s independent registered public accounting firm for the fiscal year ending June 30, 2024, effective immediately concurrent with the dismissal of BDO USA, P.C. (\"BDO\").","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1287032/000128703223000314/0001287032-23-000314-index.htm","confidence":1.0,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"BDO USA, P.C."},{"label":"Successor","value":"Deloitte & Touche LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}