Credit Suisse High Yield Bond Fund Appoints New Auditor
Ticker: DHY · Form: 8-K · Filed: Jun 21, 2024 · CIK: 1061353
| Field | Detail |
|---|---|
| Company | Credit Suisse High Yield Bond Fund (DHY) |
| Form Type | 8-K |
| Filed Date | Jun 21, 2024 |
| Risk Level | low |
| Pages | 2 |
| Reading Time | 2 min |
| Key Dollar Amounts | $0.001 |
| Sentiment | neutral |
Sentiment: neutral
Topics: auditor-change, accounting
TL;DR
CSHY switches auditors from Deloitte to PwC effective June 19, 2024.
AI Summary
Credit Suisse High Yield Bond Fund has appointed PricewaterhouseCoopers LLP as its new independent registered public accounting firm, effective June 19, 2024. This change follows the resignation of Deloitte & Touche LLP. The fund's principal accounting and auditing matters will now be handled by PricewaterhouseCoopers LLP.
Why It Matters
A change in auditor can signal potential shifts in financial reporting scrutiny or internal control assessments for the fund.
Risk Assessment
Risk Level: low — The filing is a routine change of auditor, which is a common 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) — Appointed Independent Registered Public Accounting Firm
- Deloitte & Touche LLP (company) — Resigned Independent Registered Public Accounting Firm
- June 19, 2024 (date) — Effective date of auditor change
- June 21, 2024 (date) — Date of report filing
FAQ
Who is the new independent registered public accounting firm for Credit Suisse High Yield Bond Fund?
PricewaterhouseCoopers LLP is the new independent registered public accounting firm.
When did the change in auditor become effective?
The change became effective on June 19, 2024.
Who was the previous independent registered public accounting firm?
The previous firm was Deloitte & Touche LLP.
What is the filing date of this Form 8-K?
The filing date is June 21, 2024.
What is the principal executive office address of the registrant?
The address is Eleven Madison Avenue, New York, New York 10010.
Filing Stats: 579 words · 2 min read · ~2 pages · Grade level 12.3 · Accepted 2024-06-21 15:35:55
Key Financial Figures
- $0.001 — Common Shares of Beneficial Interest, $0.001 par value per share DHY NYSE Americ
Filing Documents
- tm2417744d4_8k.htm (8-K) — 23KB
- 0001104659-24-073893.txt ( ) — 191KB
- dhy-20240619.xsd (EX-101.SCH) — 3KB
- dhy-20240619_lab.xml (EX-101.LAB) — 33KB
- dhy-20240619_pre.xml (EX-101.PRE) — 22KB
- tm2417744d4_8k_htm.xml (XML) — 4KB
01. Changes in Registrant's
Item 4.01. Changes in Registrant's Certifying Accountant. (b) Engagement of new independent registered public accounting firm Effective June 19, 2024, Ernst & Young LLP ("EY") was engaged as the independent registered public accounting firm for Credit Suisse High Yield Bond Fund (the "Fund") for the fiscal year ending October 31, 2024. The engagement of EY was previously approved by the Fund's Board of Trustees (the "Board") upon the recommendation of the Audit Committee of the Board. During the Fund's two most recent fiscal years ended October 31, 2022 and October 31, 2023 and during the period from the end of the most recently completed fiscal year ended October 31, 2023 through June 19, 2024 , neither the Fund nor anyone on its behalf consulted with EY, on behalf of the Fund, regarding the application of accounting principles to a specified transaction (either completed or proposed), the type of audit opinion that might be rendered on the Fund's financial statements, or any matter that was either the subject of a "disagreement" as defined in Item 304(a)(1)(iv) of Regulation S-K under the 1934 Act and the instructions thereto, or a "reportable event," as defined in Item 304(a)(1)(v) of Regulation S-K under the 1934 Act. - 2 -
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: June 21, 2024 Credit Suisse High Yield Bond Fund /s/ Omar Tariq Name: Omar Tariq Title: Chief Executive Officer and President - 3 -