{"schema_version":"secwatch.filing_event.v1","accession":"0001999371-24-003422","form_type":"8-K","ticker":"UTG","cik":"0001263994","company_name":"REAVES UTILITY INCOME FUND","filed_at":"2024-03-12T23:59:59+00:00","discovered_at":"2026-05-14T18:03:23.635386+00:00","generated_at":"2026-06-04T22:50:24.916254+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Reaves Utility Income Fund replaces Deloitte with Cohen & Company as independent auditor for FY2024","bullets":["Audit Committee and Board voted March 7, 2024 to appoint Cohen & Company Ltd. as auditor for fiscal year ending Oct 31, 2024.","Deloitte & Touche LLP was not re-engaged; its reports for FY2022 and FY2023 were unqualified and contained no adverse opinion.","No disagreements or reportable events between Fund and Deloitte during the two most recent fiscal years and subsequent interim period.","Deloitte furnished a letter dated March 12, 2024 agreeing with the Fund's statements; letter filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001999371-24-003422","json":"https://secwatch.observer/filing/0001999371-24-003422.json","markdown":"https://secwatch.observer/filing/0001999371-24-003422.md","text":"https://secwatch.observer/filing/0001999371-24-003422.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1263994/000199937124003422/0001999371-24-003422-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1263994/000199937124003422/utg_8k-031224.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T22:50:24.916254+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":"6b6c4ce716c8838f02f4e71d72622474eff4484e","claim":"REAVES UTILITY INCOME FUND engaged Cohen & Company Ltd. as its auditor.","evidence_excerpt":"onnection with the Fund’s engagement of Cohen, the Fund’s previous independent registered public accounting firm, Deloitte & Touche LLP (\"Deloitte\"), was not reengaged for the upcoming fiscal year-ending October 31, 2024.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1263994/000199937124003422/0001999371-24-003422-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Cohen & Company Ltd."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}