Runway Growth Finance Corp. Appoints New Auditor

TL;DR

RWAY just swapped auditors from BDO to PwC, effective Jan 23, 2025.

AI Summary

On January 23, 2025, Runway Growth Finance Corp. filed an 8-K report to disclose a change in its certifying accountant. The company has appointed PricewaterhouseCoopers LLP as its new independent registered public accounting firm, replacing BDO USA, LLP. This change is effective immediately.

Why It Matters

A change in auditor can signal potential shifts in financial reporting scrutiny or internal control assessments, which investors should monitor.

Risk Assessment

Risk Level: low — This filing reports a routine administrative change in the company's auditing firm, which typically carries low immediate risk.

Key Players & Entities

• Runway Growth Finance Corp. (company) — Registrant
• PricewaterhouseCoopers LLP (company) — New Certifying Accountant
• BDO USA, LLP (company) — Former Certifying Accountant
• January 23, 2025 (date) — Effective Date of Change

FAQ

Key Financial Figures

• $0.01 — registered Common Stock, par value $0.01 per share RWAY Nasdaq Global Select

Filing Documents

• tm254731d1_8k.htm (8-K) — 31KB
• tm254731d1_ex16-1.htm (EX-16.1) — 3KB
• tm254731d1_ex16-1img01.jpg (GRAPHIC) — 8KB
• 0001104659-25-006724.txt ( ) — 269KB
• rway-20250123.xsd (EX-101.SCH) — 4KB
• rway-20250123_def.xml (EX-101.DEF) — 27KB
• rway-20250123_lab.xml (EX-101.LAB) — 36KB
• rway-20250123_pre.xml (EX-101.PRE) — 25KB
• tm254731d1_8k_htm.xml (XML) — 7KB

01. Changes in Registrant's Certifying Accountant

Item 4.01. Changes in Registrant's Certifying Accountant (a) Dismissal of independent registered public accounting firm On January 23, 2025, the Board of Directors (the "Board") of Runway Growth Finance Corp. (the "Company") dismissed RSM US LLP ("RSM") as the Company's independent registered public accounting firm. RSM served as the Company's independent registered public accounting firm since the Company's inception. The audit reports of RSM on the Company's financial and were not qualified or modified as to uncertainty, audit scope or accounting principles. During the two most recent fiscal years and through January 23, 2025, there were no disagreements with RSM on any matter of accounting principles or practices, financial it to make reference to the subject matter of such disagreements in connection with its reports, nor were there any "reportable events", as such term is described in Item 304(a)(1)(v) of Regulation S-K promulgated under the Securities Exchange Act of 1934, as amended (the "Exchange Act"). The Company provided RSM with a copy of this Form 8-K prior to its filing with the Securities and Exchange Commission (the "SEC") and requested that RSM provide the Company with a letter addressed to the SEC stating whether it agrees with the above statements. A copy of RSM's letter, dated January 28, 2025, is attached as Exhibit 16.1 to this Current Report on Form 8-K. (b) Appointment of new independent registered public accounting firm On January 23, 2025, upon the recommendation of the Audit Committee of the Board, the Board approved the appointment of Deloitte & Touche LLP ("Deloitte") to serve as the Company's independent registered accounting firm to audit the Company's consoli

01. Financial Statements and Exhibits

Item 9.01. Financial Statements and Exhibits. (d) Exhibits: Exhibit Number Description 16.1 Letter of RSM US LLP, dated January 28, 2025 104 Cover Page Interactive Data File (embedded within the Inline XBRL document)

SIGNATURES

SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. Date: January 28, 2025 RUNWAY GROWTH FINANCE CORP. By: /s/ Thomas B. Raterman Thomas B. Raterman Chief Operating Officer, Chief Financial Officer, Treasurer and Secretary

View Full Filing

View this 8-K filing on SEC EDGAR