---
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"
generated_at: "2026-06-04T22:50:24.916254+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.4
calibrated_materiality_score: 0.4
confidence: "high"
source: SEC EDGAR
---

# Reaves Utility Income Fund replaces Deloitte with Cohen & Company as independent auditor for FY2024

## Summary
- 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.

## SEC filing metadata
- 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
- 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/1263994/000199937124003422/0001999371-24-003422-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1263994/000199937124003422/utg_8k-031224.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001999371-24-003422
- JSON: https://secwatch.observer/filing/0001999371-24-003422.json
- Plain text: https://secwatch.observer/filing/0001999371-24-003422.txt

## Key facts
- Auditor Changes
  REAVES UTILITY INCOME FUND engaged Cohen & Company Ltd. as its auditor.
  - Action: engagement
  - Auditor: Cohen & Company Ltd.
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1263994/000199937124003422/0001999371-24-003422-index.htm

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