{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-26-017078","form_type":"8-K","ticker":"HRZN","cik":"0001487428","company_name":"Horizon Technology Finance Corp","filed_at":"2026-05-14T20:32:25+00:00","discovered_at":"2026-05-14T20:33:00.321893+00:00","generated_at":"2026-05-14T20:33:20.269250+00:00","sec_items":["4.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Horizon Tech Finance dismisses RSM, appoints Grant Thornton as auditor","bullets":["Dismissed RSM US LLP on May 13, 2026; RSM was auditor since 2008.","No disagreements or reportable events in FY 2024 or FY 2025 audits.","Audit committee approved Grant Thornton LLP for FY 2026 financials.","No prior consultations with Grant Thornton on accounting principles."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-017078","json":"https://secwatch.observer/filing/0001437749-26-017078.json","markdown":"https://secwatch.observer/filing/0001437749-26-017078.md","text":"https://secwatch.observer/filing/0001437749-26-017078.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1487428/000143774926017078/0001437749-26-017078-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1487428/000143774926017078/hrzn20260514_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-14T20:33:20.269250+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":"7bd868dfacc82a033cb65240932232e30d470499","claim":"Horizon Technology Finance Corp engaged Grant Thorton LLP as its auditor.","evidence_excerpt":"the Board approved the appointment of Grant Thorton LLP (“GT”) to serve as the Company’s independent registered accounting firm to audit the Company’s consolidated financial statements for the fiscal year ended December 31, 2026.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1487428/000143774926017078/0001437749-26-017078-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Grant Thorton LLP"}],"fact_type":"auditor_change"},{"claim_id":"f1c81289582f6f9b1807e658cf43ea41e32c0cf0","claim":"Horizon Technology Finance Corp dismissed RSM US LLP as its auditor.","evidence_excerpt":"On May 13, 2026, the Board of Directors (the “Board”) of Horizon Technology Finance Corporation (the “Company”) dismissed RSM US LLP (“RSM”) as the Company’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/1487428/000143774926017078/0001437749-26-017078-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"RSM US LLP"},{"label":"Successor","value":"Grant Thorton LLP"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}