Credit Suisse High Yield Bond Fund Appoints New Auditor

TL;DR

CSHY switches auditors from Deloitte to PwC, effective April 23, 2024.

AI Summary

Credit Suisse High Yield Bond Fund (the "Fund") announced on April 23, 2024, that it has entered into an agreement with PricewaterhouseCoopers LLP ("PwC") to serve as its independent registered public accounting firm for the fiscal year ending October 31, 2024. This appointment follows the resignation of the Fund's previous auditor, Deloitte & Touche LLP, effective April 19, 2024. The Fund's Board of Trustees has approved this change.

Why It Matters

A change in auditor can sometimes signal underlying issues or a desire for a fresh perspective on financial reporting, which may be of interest to investors.

Risk Assessment

Risk Level: low — The filing pertains to a routine change of an independent auditor, which is a standard corporate event and does not inherently indicate financial distress or significant operational changes.

Key Players & Entities

• Credit Suisse High Yield Bond Fund (company) — Registrant
• PricewaterhouseCoopers LLP (company) — New independent registered public accounting firm
• Deloitte & Touche LLP (company) — Resigned independent registered public accounting firm
• April 23, 2024 (date) — Effective date of auditor appointment
• April 19, 2024 (date) — Effective date of auditor resignation
• October 31, 2024 (date) — Fiscal year end for which PwC will serve as auditor

FAQ

Key Financial Figures

• $0.001 — Common Shares of Beneficial Interest, $0.001 par value per share DHY NYSE Americ

Filing Documents

• tm2413206d2_8k.htm (8-K) — 30KB
• tm2413206d2_ex16-1.htm (EX-16.1) — 2KB
• 0001104659-24-056480.txt ( ) — 202KB
• dhy-20240423.xsd (EX-101.SCH) — 3KB
• dhy-20240423_lab.xml (EX-101.LAB) — 33KB
• dhy-20240423_pre.xml (EX-101.PRE) — 22KB
• tm2413206d2_8k_htm.xml (XML) — 4KB

01

Item 4.01. Changes in Registrant's Certifying Accountant. (a) Dismissal of independent registered public accounting firm On April 23, 2024, the Board of Directors (the "Board") of Credit Suisse High Yield Bond Fund (the "Fund") approved the dismissal of PricewaterhouseCoopers LLP ("PwC") as the independent registered public accounting firm for the Fund, due to PwC's ceasing to be deemed an independent registered public accounting firm with respect to the Fund after April 30, 2024. The Board's decision to approve the dismissal of PwC was recommended by the Audit Committee of the Board. The reports of PwC on the Fund's financial statements as of and for the two most recent fiscal years ended October 31, 2023 and October 31, 2022 did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainties, audit scope or accounting principles. During the Fund's two most recent fiscal years ended October 31, 2023 and October 31, 2022 and during the period from the end of the most recently completed fiscal year through April 30, 2024, there were no disagreements between the Fund and PwC on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of PwC, would have caused them to make reference to the subject matter of the disagreements in their report on the financial statements of the Fund for such periods. During the Fund's two most recent fiscal years ended October 31, 2023 and October 31, 2022 and during the period from the end of the most recently completed fiscal year through April 30, 2024, there were no "reportable events" (as defined in Item 304(a)(1)(v) of Regulation S-K under the Securities Exchange Act of 1934, as amended (the "1934 Act")). The Fund previously provided PwC with a copy of the foregoing disclosure and requested that PwC furnish the Fund with a letter addressed to the Securities and Exc

01

Item 8.01. Other Events. On May 1, 2024, Credit Suisse Asset Management, LLC ("Credit Suisse") merged into UBS Asset Management (Americas) LLC ("UBS AM (Americas)"), with UBS AM (Americas) as the surviving entity, and UBS AM (Americas) became the investment manager to the Fund. - 2 -

Financial Statements and Exhibits

Financial Statements and Exhibits. (d) Exhibits. Exhibit No. Description 16.1 Letter dated May 2, 2024 from PricewaterhouseCoopers LLP to the Securities and Exchange Commission confirming the disclosures contained in Item 4.01 of this report on Form 8-K. - 3 -

SIGNATURES

SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the Fund has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. Date: May 2, 2024 Credit Suisse High Yield Bond Fund /s/ Omar Tariq Name: Omar Tariq Title: Chief Executive Officer and President - 4 - EXHIBIT INDEX The following exhibit is filed herewith: Exhibit Exhibit Description 16.1 Letter of PricewaterhouseCoopers LLP - 5 -

View Full Filing

View this 8-K filing on SEC EDGAR